UTTC VAT – zero rating – aircraft for use by disabled persons – whether aircraft modified for use by disabled persons after manufacture are ‘ designed’ for such use – held yes but one aircraft not so designed at time of supply – whether Respondent is a ‘ relevant establishment’ for the purposes of Group 15 to Schedule 8 VAT Act 1994 – held no – whether Tribunal has jurisdiction to decide whether appellant had legitimate expectation – held no – appeal allowed in relation to one aircraft and dismissed in relation to the other
Citations:
[2013] UKUT 162 (TCC)
Links:
Jurisdiction:
England and Wales
VAT
Updated: 27 March 2022; Ref: scu.509179