Davies (t/a Special Occasions/2XL Limos) v Revenue and Customs Commissioners.  BVC 1,699
 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).