Cherry (T/A Country Taverns of Oxford) v Customs and Excise: VDT 15 Jan 2003

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:

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Updated: 28 June 2022; Ref: scu.221144