[2012] UKUT 130 (TCC).

Upper Tribunal (Tax and Chancery Chamber).

Judge Howard Nowlan, Judge Greg Sinfield.

Decision released 24 April 2012.

Value added tax – Zero-rating – Supply of transport to passengers – Whether supplies by taxpayer qualifying for zero-rating – Taxpayer's limousines originally designed to carry ten passengers but adapted to carry nine – Whether limousines ‘designed or adapted to carry not less than 10 passengers’ – Test applicable at time of supply – Original design capacity irrelevant to VAT treatment at time of supply – Value Added Tax Act 1994, Sch. 8, Grp. 8, item 4(a).

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