.png)
.png)
The claimant bought cars from BMW UK Manufacturing Ltd most of which it exported to places outside the UK. Both were members of the BMW corporate group.
The claimant was separately VAT registered as although most of its supplies were zero rated they gave rise to a right to recover input tax.
From 2002 the claimant was allowed to adopt monthly returns as these helped with cash flow.
However in 2006 HMRC said that it must make quarterly returns in line with those made by the BMW VAT group of which BMW UK was a member.
HMRC believed that accounting on a monthly basis gave the claimant an advantage at HMRC’s expense.
The claimant applied for a judicial review. There the judge found in favour of the claimant so HMRC appealed.
The central issue was whether HMRC’s decision was rational and...
Please reach out to customer services at +44 (0) 330 161 1234 or 'customer.services@lexisnexis.co.uk' for further assistance.
