No. 17,050

Decision given by Mr Simpson (Chairman) on 24 January 2001.

Input tax – Car dealer – Whether demonstrator cars were ‘capital goods’ and their sale proceeds excluded from the appellant’s partial exemption calculations – Directive 67/228, the second VAT directive, art. 17; Directive 77/388, the sixth VAT directive, art. 19(2); Value Added Tax Regulations 1995 (SI 1995/2518), reg. 101(2) and (3).

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