FTTTx VAT – entitlement to credit for input tax on motor cars – article 7 of VAT (Input Tax) Order 1992 (SI 1992/3222) considered – whether intention to make car available for private use – intention to use car primarily for self-drive hire – evidence of entitlement to input tax where documents contradictory or missing – 2007 statement of practice on input tax deduction without valid invoice – jurisdiction of Tribunal to review HMRC’s exercise of discretion whether to accept alternative evidence of entitlement to input tax deduction – misdeclaration penalty – appeal allowed in part
[2012] UKFTT 220 (TC)
Bailii
VAT (Input Tax) Order 1992 7
England and Wales
VAT
Updated: 31 October 2021; Ref: scu.462602