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Moto Self Drive (UK) Llp v Revenue and Customs: FTTTx 31 Mar 2010

VDT Input Tax – VAT – Section 24 VATA 92 – Whether assets owned by Limited Liability Partnership to enable claim for input tax – Evidence of ownership or transfer of ownership – VAT (Input Tax) Order 1992, Article 7 – Personal use – Value of rental not commercially at arms length.

[2010] UKFTT 142 (TC)
Bailii
VAT (Input Tax) Order 1992
England and Wales

VAT

Updated: 18 January 2022; Ref: scu.408968

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