FTTTX Vat – Cars : Other – entitlement to credit for input tax on motorcar – Article 7 of VAT (Input Tax) Order 1992 (SI 1992/3222) considered – whether intention to make car available for private use – physical or legal restraint as to private use – no – appeal dismissed
[2016] UKFTT 686 (TC)
Bailii
England and Wales
VAT
Updated: 24 January 2022; Ref: scu.570566