United Kingdom Upper Tribunal (Tax and Chancery Chamber)

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You are here: BAILII >> Databases >> United Kingdom Upper Tribunal (Tax and Chancery Chamber) >> Tanjoukian v HMRC FTC/84/2011 [2012] UKUT 361 (TCC) (19 October 2012)
URL: http://www.bailii.org/uk/cases/UKUT/TCC/2012/361.html
Cite as: [2012] UKUT 361 (TCC)

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Tanjoukian v HMRC FTC/84/2011 [2012] UKUT 361 (TCC) (19 October 2012)

"VAT – Sale of vehicle registration marks – Whether transaction zero rated as an international supply – Place of supply in UK – Whether transaction involving a transfer or assignment of rights within para 1 of schedule 5 to VATA 1994 – Whether the DVLA a taxable person – Whether sale of registration marks by the DVLA an economic activity – Appeal dismissed."

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