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FTT Workman v Revenue & Customs (VALUE ADDED TAX – claims for repayment of output tax )

Claims for repayment of output tax – motor trader – ‘Elida Tables’ and ‘Italian Tables’ – whether appellant has established claim to additional repayments – preliminary issue as to level of manufacturer bonuses and number of demonstrator vehicles supplied

The issues in respect of which the Amended Claim is made arise from the way in which Mossweald accounted for manufacturer bonuses and for sales of demonstrator vehicles.

Source: bailii.org

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