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United Kingdom VAT & Duties Tribunals Decisions
You are here: BAILII >> Databases >> United Kingdom VAT & Duties Tribunals Decisions >> Humphreys v Customs & Excise [2003] UKVAT V18390 (17 November 2003)
URL: http://www.bailii.org/uk/cases/UKVAT/2003/V18390.html
Cite as: [2003] UKVAT V18390
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Decision Summary Information |
|
| Decision Number: | V/18390 |
| Appellant: | David Christopher Humphreys |
| Respondent: | The Commissioners of Customs & Excise |
| Chairmen / Special Commissioners: |
W Theodore O
WALLACE
|
| Date of Decision: | 17.11.2003 |
| Main Category: | VAT - INPUT TAX |
| Main Subcategory: | Other |
| Notes: | |
| Input tax - Disallowance - Car - Specialist vehicle movement business - Use for towing - Appellant intended exclusively business use - No steps to exclude private use - Intention to make available for private use presumed in absence of steps to contrary - VAT (Input tax) Order 1992 (1992/3222) Art 7(2G) - EC 6th Dir Art 17.6 - Appeal dismissed |
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| Decision to Download: | No copy available |