Value added tax – Motor car – Whether appellant should be refunded VAT on car imported from Italy – Value Added Tax Act 1983, sec. 1, 35(1) – Customs and Excise Duties (Personal Reliefs for Goods Temporarily Imported) Order 1983, art. 10.
The issue was whether the appellant should be refunded VAT paid by him on the importation of a Fiat motor car on 1 October 1987.
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