PC Construction Ltd v Revenue and Customs: VDT 20 Nov 2006

INPUT TAX – purchase by company of motor car – whether intended for use exclusively for the purposes of the business – whether intention on acquisition to make available for private use – VAT (Input Tax) Order 1992 Art 7(2E) and (2G) – appeal dismissed
[2006] UKVAT V19899
Bailii
England and Wales

Updated: 08 October 2021; Ref: scu.247549