VDT INPUT TAX – Motor vehicle – Commissioner accept intended to be used for business purposes only – Whether Appellant intended to make it available for private use where insured for private use and kept on Appellant’s domestic premises – Upton followed -Appeal allowed
Judges:
Gort C
Citations:
[2003] UKVAT V18302
Links:
VAT
Updated: 28 June 2022; Ref: scu.221248