Lonie v Revenue and Customs: VDT 21 Nov 2006

VALUE ADDED TAX – zero-rating – equipment designed for handicapped persons – VATA 1994, s 30, Sch 8 Group 12 – chair with electrically operated reclining back rest – whether ‘designed solely for use by a handicapped person’ – no – appeal dismissed

Citations:

[2006] UKVAT V19901

Links:

Bailii

Jurisdiction:

England and Wales

VAT

Updated: 04 May 2022; Ref: scu.247543