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Where Taxpayers and Advisers Meet
HMRC to appeal VAT Tribunal decision
11/09/2007, by Sarah Laing, Tax News - VAT & Excise Duties
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HMRC have confirmed that they are to appeal to the Court of Session in the RBS Deutschland Holdings GmbH case.

In this case, the VAT 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. The Tribunal gave its decision in the  on 24 July 2007.

HMRC have now confirmed that they believe this case was incorrectly decided and they have accordingly appealed to the Court of Session.

Link

HMRC Brief 60/07

About The Author

Sarah Laing
Editor, TaxationWeb News

Sarah is a Chartered Tax Adviser. She has been writing professionally since joining CCH Editions in 1998 as a Senior Technical Editor, contributing to a range of highly regarded publications including the British Tax Reporter, Taxes - The Weekly Tax News, the Red & Green legislation volumes, Hardman's, International Tax Agreements and many others. She became Publishing Manager for the tax and accounting portfolio in 2001 and later went on to help run CCH Seminars (including ABG Courses and Conferences).

Sarah originally worked for the Inland Revenue in Newbury and Swindon Tax Offices, before moving out into practice in 1991. She has worked for both small and Big 5 firms. She now works as a freelance author providing technical writing services for the tax and accountancy profession.

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