Queen’s Bench Division.

Judgment delivered 3 December 1979.

VAT – Second-hand dealer selling stolen cars at public auction – Whether such sales in course of business carried on by dealer – Whether such sales supplies of goods – Finance Act 1972, sec. 1, 2 and 5 (now sec. 1, 2 and 23).

  This was an appeal by the Crown from a decision of the Manchester VAT Tribunal which allowed an appeal by the taxpayer from a decision of the Commissioners that there was no supply for VAT purposes when stolen cars were sold at auction.

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