VAT incurred on personalised number plates may be recoverable when the number plate is bought for the purposes of the business. For commentary on business purpose, see ¶19-020. HMRC generally take the view that the purchase is made for private reasons. However, they acknowledge that there may be instances where the business purpose test is passed. Each case should be considered on its merits.

Need help? Get subscribed!

To subscribe to this content, simply call 0800 231 5199

We can create a package that’s catered to your individual needs.

Or book a demo to see this product in action.