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Revenue and Customs Brief 60/07


HM Revenue and Customs -Tax Authorities

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Issued 11 September 2007

RBS Deutschland Holdings GmbH

The VAT and Duties Tribunal gave its decision in this case on 24 July 2007.

The Tribunal decided that a German leasing company which leased cars to United Kingdom customers and accounted for no output tax in Germany or the United Kingdom could nevertheless deduct input tax on the purchase of the cars, and that the arrangements were not an abusive practice.

HMRC believe that the case was not correctly decided and have accordingly appealed the Tribunalís decision to the Court of Session.

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© Crown Copyright 2007.

A licence is need to reproduce this article and has been republished for educational / informational purposes only. Article reproduced by permission of HM Revenue & Customs under the terms of a Click-Use Licence. Tax briefs are updated regularly and may be out of date at time of reading.

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Article Published/Sorted/Amended on Scopulus 2007-09-13 13:19:11 in Tax Articles

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