CAMBRIA AUTOMOBILES (SOUTH EAST) LIMITED INVICTA MOTORS LIMITED v THE COMMISSIONERS OF HIS MAJEATY'S REVENUE AND CUSTOMS [2023] UKUT 00249 (TCC

Upper Tribunal Tax and Chancery decision of JUDGE PHYLLIS RAMSHAW JUDGE KEVIN POOLE on 13 October 2023

• From: HM Courts & Tribunals Service and Upper Tribunal (Tax and Chancery Chamber)
• Published: 7 November 2023

• Category: Tax
• Release date: 13 October 2023

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VAT 바카라 사이트� margin claim for demonstrator cars settled by agreement under section 85 VATA in 2006, with quantum agreed on basis of tables published by HMRC showing margins they would be prepared to accept in the absence of records 바카라 사이트� those tables subsequently amended, allowing larger claims 바카라 사이트� further claims made to recover the difference 바카라 사이트� whether settlement of 바카라 사이트渢he Appellants바카라 사이트� claim for overpaid VAT바카라 사이트� in the section 85 agreement precluded such further claims

Published 7 November 2023