Twin Cleaning Contractors Ltd v Revenue and Customs: VDT 18 Mar 2008

VDT INPUT TAX – Fiat Scuba purchased by business of cleaning contractors – input tax disallowed by Customs as a motor car not a van – held a ‘motor car’ – ‘exclusivity’ of business use if a car not argued – appeal dismissed

Citations:

[2008] UKVAT V20624

Links:

Bailii

VAT

Updated: 14 July 2022; Ref: scu.267496