[2018] 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.

Summary

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