FTT: MADDISON and BEN FIRTH T/A CHURCH FARM – Input Tax-whether two vehicles, a personalised number plate and items of clothing were business expenses

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.

Sources:

• bailii.org
• rossmartin.co.uk

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