RCB/60/07 RBS Deutschland Holdings GmbH

Part V16 Forms and other HMRC material

RCB/60/07 RBS Deutschland Holdings GmbH

RCB/60/07 RBS Deutschland Holdings GmbH

Revenue & Customs Brief, Issue 60. 11 September 2007

The VAT and Duties Tribunal gave its decision in this case on 24 July 2007.

The Tribunal decided that a German leasing company which leased cars to the United Kingdom customers and accounted for no output tax in Germany or the United Kingdom could nevertheless deduct input tax on the purchase of the cars, and that arrangements were not an abusive practice.

HMRC believe that the case was not correctly decided and have accordingly appealed the Tribunal's decision to the Court of Session.

Main narrative treatment—V2.210, V3.443.

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