Masterguard Security Services Ltd v Customs and Excise: VDT 4 Jun 2004

VDT VALUE ADDED TAX – input tax – motor cars – whether recovery of input tax on acquisition blocked – VAT (Input Tax) Order 1992, art 7 – cars kept available for business use 24 hours a day – whether private use effectively excluded – yes – appeal allowed

Citations:

[2004] UKVAT V18631

Links:

Bailii

VAT

Updated: 11 June 2022; Ref: scu.199173