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.
In Maddison and Ben Firth T/A Church Farm v HMRC [2022] TC08496, the First Tier Tribunal (FTT) dismissed the appellants’ claim for input VAT for two luxury cars, a private number plate and pilates clothing on the basis that they were not allowable business expenditure for VAT purposes.
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