VATNMT8100 - Treatment of specific cases discussed at Lisbon: Introduction

The 54th VAT Committee in February 1999 discussed and agreed a number of disputed scenarios: VATNMT8000 is based on that discussion.

(This text has been withheld because of exemptions in the Freedom of Information Act 2000) 

A Fiscalis seminar in Lisbon in November 1999 showed that other EU member-states take a robust and practical approach to the problems of new means of transport; and UK policy reflects that pragmatic approach. (This text has been withheld because of exemptions in the Freedom of Information Act 2000)

The best way to illustrate the principles and give practical guidance is by way of the examples in VATNMT8200, VATNMT8300, VATNMT8400, VATNMT8500 and VATNMT8600. These examples deal with supplies to non-taxable persons because supplies of new means of transport by taxable persons are treated as dispatches and acquisitions, accountable in their records in the normal way.