Beattie v Customs and Excise: VDT 1 Mar 2005

VAT – Input Tax Credit – taxable person purchasing Range Rover for purposes of business – whether intended to be made available for private use – claims made for 75% business use – actual private use admitted – appeal dismissed.

Citations:

[2005] UKVAT V18979

Links:

Bailii

Jurisdiction:

England and Wales

VAT

Updated: 14 April 2022; Ref: scu.225092