Queen’s Bench Division (Crown Office List).

Judgment delivered 19 April 1988.

Value added tax – Supplies – Pottery supplied to taxpayers for sale – Whether pottery supplied to taxpayers as agents or purchased by taxpayers as principals.

  This was an appeal from the decision of a VAT Tribunal ((1987) 3 BVC 578; (LON/86/472) No. 2379) upholding assessments for VAT made on the basis that goods were purchased from suppliers by the taxpayers as principals and not delivered by the suppliers on consignment for sale by the taxpayers as agents.

Want to read more?

This content requires a Croner-i Tax and Accounting subscription.

No subscription?

Contact us to discuss your requirements.