FTTTx VALUE ADDED TAX – VAT on the supply to the Appellant of a motor car – whether creditable as input tax – article 7 of the VAT (Input Tax) Order 1992 (SI 1992/3222) considered – requirement that the taxable person receiving the supply must not intend to make the motor car available for private use (article 7(2G)) not satisfied on the facts – no legal or physical restraint to private use of the vehicle – whether the Appellant had been misdirected by HMRC in circumstances giving rise to a legitimate expectation that VAT would be creditable provided only that the Appellant intended to use the motor car exclusively for business use – jurisdiction of the Tribunal following Sales J’s judgment in Oxfam considered – no view expressed on the jurisdictional issue, but finding made that no legitimate expectation had been established on the facts – appeal dismissed
Citations:
[2011] UKFTT 146 (TC)
Links:
VAT
Updated: 17 September 2022; Ref: scu.442899
