Training & Knowledge: James Pickup KC

12th Mar 2018Newsletters

Regulation 29(2)(A) VAT Rules 1995 … The True Ambit of Discretion?

Scandico Limited -v- The Commissioners for HM Revenue and Customs [2017] UKUT 467 (TCC) Scandico Ltd (S) dealt in the supply of mobile phones. It wanted iPhones to export to developing markets. Apple would only sell two phones to each customer. So S employed a number of “runners” to visit Apple retail shops and purchase […]