Commentary

V5.239 Power to require traders to account for goods

Part V5 Compliance, enforcement and appeals

V5.239 Power to require traders to account for goods

V5.239 Power to require traders to account for goods

HMRC may, from time to time, require a taxable person to account for goods he has acquired or imported in the course or furtherance of any business carried on by him1. See Маya Маrinova ET v Direktor na Direktsia 'Obzhalvane i danachno-osiguritelna praktika' Veliko Tarnovo pri Tsentralno upravlenie na Natsionalnata agentsia za prihodite (Case C-576/15), where the CJEU held that Directive 2006/112/EC did not preclude 'national legislation, such as that at issue in the main proceedings, under which, where goods are not in the warehouse of the taxable person to whom

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