VDT INPUT TAX-Purchase of motor vehicle-Vehicle intended and in fact used for business purposes only-Insured for business and private use-Business only policy not available-Sole proprietor of business-Keys of vehicle kept locked in desk in locked office-Whether vehicle ‘available for private use’-Yes-VAT (Input Tax) Order 1992, art 7(1)(a), 7(2E)(a), 7(2G)(b)
Citations:
[2005] UKVAT V19132
Links:
Statutes:
VAT
Updated: 03 July 2022; Ref: scu.229568