VDT INPUT TAX – Range Rover Discovery bought and used entirely for business purposes – Whether on acquisition of motor car, Appellant intended to make motor car available to himself and others for private use – Yes – Value Added Tax (Input Tax) Order 1992, SI 1992/3222 article 7(2G)(b)
Citations:
[2003] UKVAT V17995
Links:
VAT
Updated: 28 June 2022; Ref: scu.221144