Commissioners for Customs and Excise v Upton: CA 18 Apr 2002
The taxpayer bought a car for her business and sought to set off the input tax. Held: In order to be able to set off input tax in this way, it had to be his intention at the time when it was purchased, to use the vehicle exclusively for business purposes. In this case on … Continue reading Commissioners for Customs and Excise v Upton: CA 18 Apr 2002