Revenue and Customs Commissioners v Jigsaw Medical Services Ltd  BVC 517
 UKUT 0222 (TCC)
Upper Tribunal (Tax and Chancery Chamber)
The Honourable Mr. Justice Marcus Smith, Judge Guy Brannan
Decision released 17 July 2018
Value added tax – Passenger transport – Whether vehicle designed or adapted to carry no less than 10 passengers – Whether seating capacity reduced in order to accommodate wheelchair – VATA 1994, Sch. 8, Grp. 8, item 4(a).
The Upper Tribunal heard an appeal by HMRC against a decision by the First Tier Tribunal that emergency transport in a specially adapted ambulance was zero rated, rather than being exempt.