The taxpayer, was sole director of a company. The company provided him with a car, and sought to recover the input VAT.
Park J
[2005] STC 776
Value Added Tax (Input Tax) Order 1992 7
England and Wales
Citing:
Cited – Elm Milk Ltd v Customs and Excise VDT 16-Apr-2004
. .
Cited by:
Appeal from – Commissioners of Customs and Excise v Elm Milk Ltd CA 3-Mar-2006
The taxpayer was sole director of a company. The company provided him with a car, and sought to recover the input VAT. The revenue disallowed the claim saying that it could not be shown to have been used exclusively for company business and not for . .
Lists of cited by and citing cases may be incomplete.
VAT
Updated: 11 December 2021; Ref: scu.240053
