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Was The Reverse Charge Applicable To Non-Business Activities?

By Andrew Needham, December 2018

This was an appeal against a decision by HMRC concerning the taxable amount of certain types of supplies involving consumer credit arrangements and whether the appellant was entitled to reduce their daily gross takings.

Background

The particular transactions in question were as follows:

(a)         a consumer purchases goods in an appellant’s store and paid a deposit;

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