Leisure Karts (UK) Ltd v Revenue and Customs: VDT 22 Dec 2005

ZERO-RATING – mobility scooter – whether ‘designed solely for use by handicapped person’ – meaning of the word ‘designed’ – VAT Act 1994 Schedule 8 Group 12 Item 2(g) – appeal dismissed

Citations:

[2005] UKVAT V19403

Links:

Bailii

Jurisdiction:

England and Wales

VAT

Updated: 17 July 2022; Ref: scu.238094