VALUE ADDED TAX – input tax – employee driving car provided and insured by appellant at its cost – employee involved in serious accident and prosecuted for causing death by dangerous driving – cost of representation borne by insurer but appellant required to pay VAT on solicitors’ fees – whether input tax incurred for the purpose of the appellant’s business – correct test not whether representation for the purposes of appellant’s business but whether insurance policy obtained for those purposes – yes – appeal allowed
[2004] UKVAT V18835
Bailii
Updated: 31 October 2021; Ref: scu.219804 br>