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) >> Why Pay More For Cars Ltd v Revenue And Customs [2015] UKUT 468 (TCC) (8 September 2015)
URL: http://www.bailii.org/uk/cases/UKUT/TCC/2015/468.html
Cite as: [2016] STC 254, [2015] UKUT 468 (TCC), [2015] STI 2686, [2015] BVC 530

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Why Pay More For Cars Ltd v Revenue And Customs [2015] UKUT 468 (TCC) (8 September 2015)

VALUE ADDED TAX - Edwards v Bairstow - jurisdiction of Upper Tribunal - appeal against refusal of claim for repayment of overpaid VAT - whether FTT entitled not to find or infer that car dealer had accounted for VAT on bonuses paid by manufacturers to dealer on purchase of demonstrator and courtesy cars in claim periods - appeal dismissed

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