VALUE ADDED TAX – assessment – two BMW X5s purchased one for personal use the other for business purposes – intention of appellant at time of purchase of BMW X5 for use on his farm for business purposes – limited circumstance when sole trader entitled to claim VAT on purchase of vehicle – farm vehicle not available for private use – appeal allowed
Citations:
[2006] UKVAT V19594
Links:
Jurisdiction:
England and Wales
VAT
Updated: 18 July 2022; Ref: scu.242789