FTTTx VAT – Zero rating- whether camper vans converted from VW T5 motor vans supplied to disabled customers by appellant were adapted ‘permanently and substantially’ to enable a disabled person who usually used a wheel chair ‘to enter and drive or otherwise be carried in’ the vehicle for the purposes of Note 5L to Item 2A Schedule 8 Group 12 VATA 1994 – combination of adaptations consisting of ambulance ramp fitting strip and swivel seats fulfilled criteria – appeal allowed
Citations:
[2014] UKFTT 110 (TC)
Links:
Jurisdiction:
England and Wales
VAT
Updated: 22 May 2022; Ref: scu.521675
