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:
Jurisdiction:
England and Wales
VAT
Updated: 13 October 2022; Ref: scu.246122