[2019] UKFTT 0517 (TC)

Judge Sarah Allatt

Decision released 7 August 2019

VAT – Sole trader – Three cars purchased – No intention to make available for private use – No private use – Input tax allowed – Value Added Tax (Input tax) Order (SI 1992/3222), art. 7(2)

Graham [2019] TC O7313

Summary

This was an appeal against a refusal to allow a deduction of input tax on the purchase of three cars.

Want to read more?

This content requires a Croner-i Tax and Accounting subscription.

Existing subscriber? Log in

No subscription?

Contact us to discuss your requirements.