The Weekly Law Reports
[1999] 1 WLR 1376
[HOUSE OF LORDS]
CUSTOMS AND EXCISE COMMISSIONERS
Appellants
and
BRITISH TELECOMMUNICATIONS PLC.
Respondents
1999 April 19,
20;
July 1
July 1
Lord Slynn of Hadley, Lord Nicholls of Birkenhead, Lord Hope of Craighead, Lord Clyde and Lord Hutton
Revenue
— Value added tax
— Deduction of input tax
— Supply of motor cars
— Cars purchased directly from manufacturers and delivered to taxpayer
— Whether delivery incidental and ancillary to supply of cars
— Whether input tax on delivery charges deductible
—
Value Added Tax Act 1994 (c. 23), s. 19(2)
—
Council Directive (77/388/E.E.C.), art. 11A(2)(b)
1378
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