Matthew Davies t/a Special Occasions/2XL LIMOS v The Commissioners for HM Revenue and Customs: [2012]UKUT 130(TCC)

Upper Tribunal Tax and Chancery decision of Judge Nowlan and Judge Sinfield on 24 April 2012.

Read the full decision in Matthew Davies t/a Special Occasions/2XL LIMOS v The Commissioners for HM Revenue and Customs: [2012]UKUT 130(TCC).

Value Added Tax - whether transport supplies rendered with stretched limousines, originally designed to carry 10 people, but adapted to carry only 9 people, were zero-rated - Appeal dismissed.

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