Regent Building Services N/C Ltd v Revenue and Customs: VDT 12 Sep 2006

VAT INPUT TAX – MOTOR CARS – Appellant purchased a motor car for use by one of its company directors – the director chose to use the motor car exclusively for the Appellant’s business – the Appellant, however, consigned control of the motor car to the director – the Appellant placed no physical or legal impediment on the use of the car – the Appellant intended the car to be made available for the private use of the director – Appeal dismissed.

Citations:

[2006] UKVAT V19769

Links:

Bailii

Jurisdiction:

England and Wales

VAT

Updated: 13 October 2022; Ref: scu.246122