INPUT TAX – Motor vehicle – Deduction of input tax in respect of lease charges – Appellant sole proprietor of business and owner (subject to lease) of vehicle – Vehicle insured for business and private use : no other cover available – Used by Appellant only for business purposes – Whether ‘made available for private use’ – Yes – VAT (Input Tax) Order 1992, art 7(1), (2), (2E), (2G)
MOTOR VEHICLE – Scale charges – Vehicle used by Appellant for business purposes only – Whether liable to scale charges – No – VATA 1994, s.56
Citations:
[2005] UKVAT V19210
Links:
Jurisdiction:
England and Wales
VAT
Updated: 30 May 2022; Ref: scu.230195