HM Electronics Ltd v Revenue and Customs: VDT 16 Feb 2007

New motor car – Input tax – Exclusion from credit – Value Added Tax (Input Tax) Order 1992 – Satisfying the relevant condition – Intention to use exclusively for the purpose of a business – Intention to make available for private use

Citations:

[2007] UKVAT V20073

Links:

Bailii

Jurisdiction:

England and Wales

VAT

Updated: 21 October 2022; Ref: scu.250497