FTTTx VALUE ADDED TAX – Zero rating of the supply of a qualifying motor vehicle for handicapped person who usually uses a wheelchair – Items 2(A) and 2(f) and Note 5L Group 12 Schedule 8 VATA 1994 considered. Whether supply made to handicapped person/disabled wheelchair user for domestic or personal use – whether sufficient evidence available to supplier to allow zero rating of supply – Appeal dismissed.
[2013] UKFTT 714 (TC)
Bailii
England and Wales
VAT
Updated: 28 November 2021; Ref: scu.519607