United Kingdom Upper Tribunal (Tax and Chancery Chamber)

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You are here: BAILII >> Databases >> United Kingdom Upper Tribunal (Tax and Chancery Chamber) >> HMRC v The British Disabled Flying Association [2013] UKUT 162 (TCC) (26 March 2013)
URL: http://www.bailii.org/uk/cases/UKUT/TCC/2013/162.html
Cite as: [2013] UKUT 162 (TCC)

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HMRC v The British Disabled Flying Association [2013] UKUT 162 (TCC) (26 March 2013)

"VAT – zero rating – aircraft for use by disabled persons – whether aircraft modified for use by disabled persons after manufacture are " designed" for such use – held yes but one aircraft not so designed at time of supply – whether Respondent is a " relevant establishment" for the purposes of Group 15 to Schedule 8 VAT Act 1994 – held no – whether Tribunal has jurisdiction to decide whether appellant had legitimate expectation – held no – appeal allowed in relation to one aircraft and dismissed in relation to the other"

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