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:
VAT
Updated: 11 June 2022; Ref: scu.199173