FTTTx VALUE ADDED TAX – zero-rating of the supply of a qualifying motor vehicle to a handicapped person who usually uses a wheelchair – item 2A, Group 12, Schedule 8, VATA – notes (3) and (5L) of Group 12 considered – whether two vehicles supplied were each (a) supplied to a handicapped person who usually uses a wheelchair, and (b) a qualifying motor vehicle – held in both cases both conditions were fulfilled and the supplies fell to be zero-rated – appeal allowed
[2012] UKFTT 32 (TC)
Bailii
England and Wales
VAT
Updated: 14 January 2022; Ref: scu.450785