VAT – ZERO-RATING – transport – Vauxhall Corsa supplied with automatic transmission, air conditioning and power steering but not otherwise modified for use by a disabled person – whether vehicle designed or substantially and permanently adapted for the carriage of a person in a wheelchair – whether supply should be zero-rated – no – appeal dismissed
Citations:
[2006] UKVAT V19697
Links:
Jurisdiction:
England and Wales
VAT
Updated: 11 October 2022; Ref: scu.244597