Input Tax Claim Allowed on Land Rover Purchase: Three Shires Trailers Case Success

• Three Shires Trailers Limited case involved input tax claim on Land Rover Discoveries
• Vehicles were converted from commercial vehicles to cars
• Appellant claimed vehicles were used only for business purposes
• HMRC initially disallowed claim, later claimed vehicles were converted to non-qualifying cars
• FTT ruled in favor of appellant, allowing input tax deduction
• Case highlights difficulty in proving no private use of cars to HMRC

Source: deeksvat.co.uk

Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.

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