JDI International Leasing Ltd v The Commissioners for HM Revenue and Customs:[2018] UKUT 0214 (TCC)
Upper Tribunal Tax and Chancery decision of Mr Justice Roth and Judge Falk on 10 July 2018.
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VAT 鈥� repayment of VAT to non-EU trader under Thirteenth Directive 鈥� whether supplies used for taxable transactions 鈥� whether acting as a taxable person 鈥� consideration of Sveda and Iberdrola
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Published 11 July 2018
Last updated 11 July 2018
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