InDerek Collings t/a Engineering Unlimited v HMRC[2015] UKFTT 81 (17 February 2015) the FTT found that a car importer acted as principal and was therefore liable for VAT on the supplies.
The issue was whether Mr Collings was liable on the supply in the UK of vehicles acquired from dealers in other EU states for Mr Collings’ customers. Mr Collings maintained that he acted as agent.
The FTT found however that the evidence suggested that he had acted as principal referring to a number of invoices addressed to Engineering Unlimited. The use of the word ‘commission’ in the documents although suggestive of an agency role was not sufficient to establish that Mr Collings had not acted as principal.
The FTT added that in any event the effect of VATA 1994 ss...
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InDerek Collings t/a Engineering Unlimited v HMRC[2015] UKFTT 81 (17 February 2015) the FTT found that a car importer acted as principal and was therefore liable for VAT on the supplies.
The issue was whether Mr Collings was liable on the supply in the UK of vehicles acquired from dealers in other EU states for Mr Collings’ customers. Mr Collings maintained that he acted as agent.
The FTT found however that the evidence suggested that he had acted as principal referring to a number of invoices addressed to Engineering Unlimited. The use of the word ‘commission’ in the documents although suggestive of an agency role was not sufficient to establish that Mr Collings had not acted as principal.
The FTT added that in any event the effect of VATA 1994 ss...
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