VDT INPUT TAX – BMW motor car – taxpayer claiming car purchased and used by him solely for business purposes – taxpayer consequently claming entitlement to credit in respect of input tax – whether at date of supply taxpayer intending to make car available for private use – appeal dismissed – VAT (Input Tax) order 1992 art 7(2E)(a), (2G)(b).
Judges:
Huggins C
Citations:
[2006] UKVAT V19615
Links:
Statutes:
VAT
Updated: 07 July 2022; Ref: scu.242820