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In January 2009 following a sale by auction the taxpayer bought the personalised registration number “1O” for a hammer price of £170 000 and buyer’s premium of £12 750 to each of which standard-rate VAT was added by the auctioneer SMA.
The taxpayer was resident in Saudi Arabia and argued that the DVLA had no legal right to charge VAT. The First-tier Tribunal dismissed the appeal; the taxpayer appealed to the Upper Tribunal.
He argued the First-tier Tribunal had been wrong to conclude that the supply did not fall within VATA 1994 Sch 5 para 1 and to conclude that the underlying supply had not been made outside the EU.
The Upper Tribunal decided the First-tier Tribunal had reached the correct conclusion when it had held that the supply had not fallen within Sch 5 para 1.
The sale of the registration mark...
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