In Revenue & Customs Brief 43/10, HMRC assesses the implications of the ECJ decision in Nordania Finans A/S v Skatteministeriet, [2008] STC 3314.
In Revenue & Customs Brief 43/10, HMRC assesses the implications of the ECJ decision in Nordania Finans A/S v Skatteministeriet, [2008] STC 3314.
HMRC now takes the view that certain claims for output tax over-declared on car sales, where input tax was blocked on the purchase, did not take proper account of EU case law on partial exemption.
In Revenue & Customs Brief 43/10, HMRC assesses the implications of the ECJ decision in Nordania Finans A/S v Skatteministeriet, [2008] STC 3314.
In Revenue & Customs Brief 43/10, HMRC assesses the implications of the ECJ decision in Nordania Finans A/S v Skatteministeriet, [2008] STC 3314.
HMRC now takes the view that certain claims for output tax over-declared on car sales, where input tax was blocked on the purchase, did not take proper account of EU case law on partial exemption.
