Borton (T/A Contract Build) v Revenue and Customs (Vat – Cars : Input Tax): FTTTx 4 Jul 2016

FTTTx VAT – input tax on supply of motor car by sole trader – whether deduction of input tax precluded by Article 7 of the Value Added Tax (Input Tax) Order 1992 – car insured solely for business use – CCE v Upton considered – appeal allowed

[2016] UKFTT 472 (TC)
England and Wales


Updated: 20 January 2022; Ref: scu.567688