BB/10C/00 VAT agreements made with motor industry trade bodiesBusiness Brief, Issue 10. 8 August 2000Customs have made three agreements with motor industry trade bodies which have now been made available with the permission of the bodies concerned. These agreements allow their members to use procedures to meet their obligations under VAT law, whilst taking account of their individual circumstances.Summaries of the agreementsThe first is an administrative agreement with the Society of Motor Manufacturers and Traders Ltd (SMMT) as to how double cab pick-up trucks are to be classified as either commercial vehicles or cars for VAT purposes.The second is
Business Brief, Issue 10. 8 August 2000
Customs have made three agreements with motor industry trade bodies which have now been made available with the permission of the bodies concerned. These agreements allow their members to use procedures to meet their obligations under VAT law, whilst taking account of their individual circumstances.
The first is an administrative agreement with the Society of Motor Manufacturers and Traders Ltd (SMMT) as to how double cab pick-up trucks are to be classified as either commercial vehicles or cars for VAT purposes.
The second is
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