Horstead v Revenue and Customs: VDT 9 Aug 2006

VAT – ZERO-RATING – transport – Vauxhall Corsa supplied with automatic transmission, air conditioning and power steering but not otherwise modified for use by a disabled person – whether vehicle designed or substantially and permanently adapted for the carriage of a person in a wheelchair – whether supply should be zero-rated – no – appeal dismissed

Citations:

[2006] UKVAT V19697

Links:

Bailii

Jurisdiction:

England and Wales

VAT

Updated: 11 October 2022; Ref: scu.244597