Read the full decision in T
VAT – Sale of vehicle registration marks – Whether transaction zero rated
as an international supply – Place of supply in UK – Whether transaction
involving a transfer or assignment of rights within para 1 of schedule 5 to
VATA 1994 – Whether the DVLA a taxable person – Whether sale of
registration marks by the DVLA an economic activity – Appeal dismissed.
Published 1 December 2016