BRS Automotive Ltd v Commissioners of Customs and Excise: CA 4 Dec 1998
Input VAT was reclaimable against the purchase of motor vehicles. A change in regulations for hiring out afterwards was effective even though the scheme was artificially complicated since the hire was not to take place before date of change. Citations: Times 04-Dec-1998 Statutes: VAT (Input Tax) Order 1997 art 7 Jurisdiction: England and Wales VAT … Continue reading BRS Automotive Ltd v Commissioners of Customs and Excise: CA 4 Dec 1998