JDI International Leasing Ltd v The Commissioners for HM Revenue and Customs:[2018] UKUT 0214 (TCC)

Upper Tribunal Tax and Chancery decision of Mr Justice Roth and Judge Falk on 10 July 2018.

Read the full decision in JDI International Leasing Ltd v The Commissioners for HM Revenue and Customs:[2018] UKUT 0214 (TCC) .

VAT – repayment of VAT to non-EU trader under Thirteenth Directive – whether supplies used for taxable transactions – whether acting as a taxable person – consideration of Sveda and Iberdrola

Published 11 July 2018
Last updated 11 July 2018 + show all updates
  1. First published.
  2. First published.