[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


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

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