- 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.
