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Decision Number: |
TC 08496 |
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Appellant:
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MADDISON and BEN FIRTH T/A CHURCH FARM |
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Respondent:
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Her Majesty's Revenue & Customs |
Chairmen / Special
Commissioners: |
W Ruthven GEMMELL
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Date Of Decision:
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26/05/2022 |
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Main Category:
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PROCEDURE |
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Main Subcategory:
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Other |
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Notes:
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VAT-Input Tax-whether two vehicles, a personalised number plate and items of clothing were business expenses and use was exclusively for business purposes-no-Appeal dismissed.
Sections 25(3) and 73 of the Value Added Tax Act 1974 and Article 7 of the Value Added Tax (Input Tax) Order 1992.
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Decision(s) to Download:
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TC 08496.pdf 
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