Maddison and Ben Firth T/A Church Farm Revenue and Customs: FTTTx 26 May 2022

VAT – Input Tax – whether two vehicles, a personalised number plate and items of clothing were business expenses and use was exclusively for business purposes-no – Appeal dismissed.
Sections 25(3) and 73 of the Value Added Tax Act 1974 and Article 7 of the Value Added Tax (Input Tax) Order 1992.

Citations:

[2022] UKFTT 169 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

VAT

Updated: 10 July 2022; Ref: scu.678625