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Decision Number: |
TC 05224 |
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Appellant:
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Jane Borton t/a Contract Build |
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Respondent:
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The Commissioners for Her Majesty's Revenue & Customs |
Chairmen / Special
Commissioners: |
Kevin POOLE
|
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Date Of Decision:
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04/07/2016 |
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Main Category:
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VAT - CARS |
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Main Subcategory:
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Input tax |
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Notes:
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VAT – input tax on supply of motor car by sole trader – whether deduction of input tax precluded by Article 7 of the Value Added Tax (Input Tax) Order 1992 – car insured solely for business use – CCE v Upton considered – appeal allowed |
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Decision(s) to Download:
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TC05224.pdf 
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