VDT INPUT TAX – Fiat Scuba purchased by business of cleaning contractors – input tax disallowed by Customs as a motor car not a van – held a ‘motor car’ – ‘exclusivity’ of business use if a car not argued – appeal dismissed
Citations:
[2008] UKVAT V20624
Links:
VAT
Updated: 14 July 2022; Ref: scu.267496