Adoum Tanjoukian v The Commissioners for HM Revenue and Customs

Upper Tribunal Tax and Chancery decision of Mr Justice Henderson on 19 October 2012.

Read the full decision in TAdoum Tanjoukian v The Commissioners for HM Revenue and Customs.

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.

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