||All England Reporter
|| All ER (D) 162 (Jan)
|| EWHC 74 (Ch)
Peter Smith J
||Andrew Hitchmough and Jonathan Bremner (instructed by DLA Piper UK LLP) for the taxpayer.
||Raza Mithani (instructed by HMRC Solicitors) for the Commissioners.
||Jonathan Peacock QC (instructed by Ford Motor Company) for the second respondent.
||24 January 2008
Value added tax - Supply of goods or services - Recovery of input tax - Second respondent supplying vehicles to taxpayer pursuant to supply agreement - Administrative receivers appointed in relation to taxpayer - Taxpayer returning vehicles to second respondent - Second respondent issuing credit notes in respect of vehicles returned - Taxpayer liable to pay output tax on returned vehicles but unable to claim input tax in respect of purchase - VAT and Duties Tribunal dismissing taxpayer's claim for repayment of VAT - Whether tribunal erring.
Value added tax Supply of goods or services. In the instant case, the taxpayer had sought to recover VAT payments made pursuant to credit notes issued by the second respondent following the taxpayer's appointment of administrative receivers. The credit notes arose in the context of an agreement relating to the supply of motor vehicles. The court held that the VAT and Duties Tribunal had been right to reject the taxpayer's claim. The parties had acted in accordance with an agreement outside the terms of the supply agreement. In those circumstances, the credit notes had been properly issued and the VAT payments were not recoverable by the taxpayer.
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