JOHN DENTON v Revenue & Customs (VAT - personal export scheme - appeal for retrospective use) [2021] UKFTT 457 (TC) (29 November 2021)
Retrospective use of the Personal Export Scheme is not permitted by law; VAT refund cannot be granted where pre-approval conditions were not met.
- Citation
- [2021] UKFTT 457
- Parties
- Appellant: john denton; Respondents: THE COMMISSIONERS FOR HER MAJESTY’S REVENUE AND CUSTOMS
- Jurisdiction
- United Kingdom
- Judgment Date
- 29 November 2021
- Procedural Posture
- VAT Appeal / Final Judgment
- Outcome
- appeal dismissed
- Legal Topics
- VAT, Personal Export Scheme, Retrospective Application, Zero Rating
Case Brief
Summary, issues, holding and outcome
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Parties
john denton
Appellant
THE COMMISSIONERS FOR HER MAJESTY’S REVENUE AND CUSTOMS
Respondents
Procedural Posture
VAT Appeal / Final Judgment
Legal Issues
- 1 Whether retrospective application of the Personal Export Scheme is permissible for VAT refund on exported vehicle
Ratio Decidendi
Retrospective use of the Personal Export Scheme is not permitted by law; VAT refund cannot be granted where pre-approval conditions were not met.
Court Disposition
appeal dismissed
Full Case Text
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