McKay Demolitions (London) Ltd v Revenue and Customs: VDT 13 Sep 2005

INPUT TAX – Exclusion of credit for input tax – Motorcars – Taxable person a company – Company purchasing cars for directors’ use – Whether exception to exclusion unavailable on basis that the cars were available for use for private purposes – Appeal dismissed – Value Added Tax (Input Tax) Order 1992, SI 1992/3222, Article 7(2)(a)(iii), 7(2G)(b)

Citations:

[2005] UKVAT V19242

Links:

Bailii

Jurisdiction:

England and Wales

VAT

Updated: 30 May 2022; Ref: scu.230210