VAT – INPUT TAX – cars – BMW X5 Diesel Sport purchased by proprietor of post offices and newsagents – no valid VAT invoice produced – input tax sought to be recovered on basis that vehicle acquired exclusively for business use – vehicle found to have been made available for private use – appeal against refusal to allow input tax claim dismissed
Citations:
[2006] UKVAT V19882
Links:
Jurisdiction:
England and Wales
VAT
Updated: 10 July 2022; Ref: scu.249798