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Decision Number: |
TC 01154 |
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Appellant:
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Hellesdon Leather and Cloth Company Limited |
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Respondent:
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The Commissioners for Her Majesty's Revenue & Customs |
Chairmen / Special
Commissioners: |
John L WALTERS QC
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Date Of Decision:
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04/05/2011 |
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Main Category:
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VAT - INPUT TAX |
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Main Subcategory:
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Cars |
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Notes:
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VALUE ADDED TAX – claim to deduct as input tax the VAT charged on the supply of a motor car, business entertainment expenditure and expenditure on clothing and ‘meals/trips’ – the motor car was acquired with the intention that it would be used exclusively for the purposes of the Appellant’s business but no legal or physical restraint was put on its use to prevent it being used for private use – the motor car was therefore made available for private use following Customs and Excise Commissioners v Upton (t/a Fagomatic) and the claim in respect of it failed pursuant to the VAT (Input Tax) Order 1992, paragraph 7 – likewise the claim in respect of business entertainment expenditure failed pursuant to paragraph 5 of the same Order – but the claims in respect of clothing and ‘meals/trips’ were allowed as being relative to goods or services used or to be used for the purposes of the Appellant’s business – appeal allowed in part |
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Decision(s) to Download:
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TC01154.doc 
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