VALUE ADDED TAX – Zero Rating – vehicles adapted for the carrying of a wheelchair – whether customers ‘usually wheelchair users’ – whether vehicle includes features whose ‘design’ is such that their ‘sole purpose’ is to allow a wheelchair to be carried.
Citations:
[2018] UKFTT 550 (TC)
Links:
Jurisdiction:
England and Wales
VAT
Updated: 24 October 2022; Ref: scu.632319