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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
 
Decision to Download:No copy available
 
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