Two cases on VAT avoidance schemes: Blackqueen Limited (17680); and The University of Huddersfield Higher Education Corporation (17854).
Dodgy motor scheme?
A case of some notoriety at the VAT Tribunal, made available last summer, concerned a convoluted tax avoidance scheme entered into by a group of companies within the motor trade. The purpose of this scheme was to enable the group to obtain full input tax credit for VAT purposes on purchases of vehicles, but to account for output tax only on the profit margin.
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