The police authority purchased new cars, and sought to reclaim the VAT paid. The case was brought by judicial review because no appeal lay against the refusal of the Commissioners to allow this. A government scheme was intended to allow publicly funded bodies to make reclaims of VAT notwithstanding that they were not registered for VAT. Since VAT registered bodies could not either make this particular reclaim on new car purchases. The scheme which blocked refund on certain items prevailed.
Citations:
Times 13-Mar-2001
Statutes:
Value Added Tax (Input Tax) Order 1992 (1992 No 3222)
Jurisdiction:
England and Wales
VAT, Police, Judicial Review
Updated: 08 May 2022; Ref: scu.88420
