ASSESSMENT – pounds 7,927 incorrectly claimed input tax – three commercial vehicles under one tonne – assessment on the basis that the appellant failed to discharge burden of proof as to vehicles unladen weight – evidence in support of burden of proof – vehicles modified as Euromega Isuzu TFS 69 4 x 4 – evidence of vehicle unladen weight provided by manufacturer – on registration documentation – confirmed by single vehicle approval certificate – appellant discharged burden of proof – vehicles weighed one tonne – assessment not to best judgment – appeal allowed
Citations:
[2005] UKVAT V19245
Links:
Jurisdiction:
England and Wales
VAT
Updated: 30 May 2022; Ref: scu.230213