The Towards Zero Foundaiton (Formerly Global New Car Assessment Programme) v Revenue and Customs: FTTTx 22 Jul 2022

VAT: charitable body undertaking paid for and free crash tests – whether all activities were economic/business – yes – whether input tax should be adjusted as attributable to non-business – no – ALLOWED

Citations:

[2022] UKFTT 226 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

VAT

Updated: 20 October 2022; Ref: scu.680651