VDT VAT INPUT TAX – MOTOR CARS – Appellant hired motor cars for use by one of its company directors – the director used the motor car exclusively for the Appellant’s business -the Appellant directors passed resolutions regarding business use of the cars -the resolutions did not prohibit expressly private use – the resolutions did not amount to a legal impediment on the use of the car – no physical impediments – the insurance permitted domestic and social use – the Appellant failed to demonstrate on balance of probabilities it did not intend the cars to be made available for the private use of the director – Appeal dismissed.
[2006] UKVAT V19809
Bailii
England and Wales
Updated: 13 September 2021; Ref: scu.246188
