Richard Baldwin Motorhomes v Revenue and Customs (VAT – Zero-Rating : Drugs, Medicines, Aids for The Handicapped): FTTTx 21 Sep 2018

VALUE ADDED TAX – Zero Rating – vehicles adapted for the carrying of a wheelchair – whether customers ‘usually wheelchair users’ – whether vehicle includes features whose ‘design’ is such that their ‘sole purpose’ is to allow a wheelchair to be carried.

Citations:

[2018] UKFTT 550 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

VAT

Updated: 24 October 2022; Ref: scu.632319