Demonstrator cars
– see also Stock-in-trade cars
Meaning of 'capital goods'
Output tax on disposal
Commentary –
Indirect Tax Reporter ¶18-570
Private use
Car ceasing to be part of stock
Commentary –
Indirect Tax Reporter ¶13-855
Change on market value from 2005
Commentary –
Indirect Tax Reporter ¶13-855
Generally
Commentary –
Indirect Tax Reporter ¶13-855
;
Indirect Tax Reporter ¶18-570
Motor car, definition
Commentary –
Indirect Tax Reporter ¶13-855
Motor dealer, definition
Commentary –
Indirect Tax Reporter ¶13-855
Motor manufacturer, definition
Commentary –
Indirect Tax Reporter ¶13-855
Qualifying motor car, definition
Commentary –
Indirect Tax Reporter ¶13-855
Relative, definition
Commentary –
Indirect Tax Reporter ¶13-855
Stock-in-trade, definition
Commentary –
Indirect Tax Reporter ¶13-855
Repayment of overpaid VAT
Compound interest
Case Law –
FJ Chalke Ltd & Anor v Revenue and Customs Commissioners (VAT Interest Cars Group Litigation). [2010] BVC 573
;
FJ Chalke Ltd & Anor v Revenue and Customs Commissioners. [2009] BVC 486
Three-year cap