The British Disabled Flying Association v Revenue and Customs: FTTTx 15 Nov 2011

VAT. Zero rating. Aircraft for use of disabled persons. Care. Palliative care.
Designed for use of handicapped persons (whether ab initio or subsequent to manufacture). Personal use.

[2011] UKFTT 743 (TC), [2012] SFTD 313
Bailii
England and Wales

VAT

Updated: 17 January 2022; Ref: scu.449643