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First-tier Tribunal (Tax)
You are here: BAILII >> Databases >> First-tier Tribunal (Tax) >> THE TOWARDS ZERO FOUNDAITON (formerly GLOBAL NEW CAR ASSESSMENT PROGRAMME) v Revenue & Customs (VAT: charitable body undertaking paid for and free crash tests) [2022] UKFTT 226 (TC) (22 July 2022)
URL: http://www.bailii.org/uk/cases/UKFTT/TC/2022/TC08547.html
Cite as: [2022] UKFTT 226 (TC)
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| Decision Number: | TC 08547 |
| Appellant: | THE TOWARDS ZERO FOUNDAITON (formerly GLOBAL NEW CAR ASSESSMENT PROGRAMME) |
| Respondent: | Her Majesty's Revenue & Customs |
|
Chairmen / Special Commissioners: |
Mrs Amanda BROWN |
| Date Of Decision: | 22/07/2022 |
| Main Category: | PROCEDURE |
| Main Subcategory: | Other |
| Notes: | VAT: charitable body undertaking paid for and free crash tests - whether all activities were economic/business - yes - whether input tax should be adjusted as attributable to non-business - no - ALLOWED |