The Commissioners for HM Revenue and Customs v The British Disabled Flying Association: [2013] UKUT 0162 (TCC)
Upper Tribunal Tax and Chancery decision of Judge Sinfield and Judge Barlow on 26 March 2013.
Read the full decision in .
VAT – zero rating – aircraft for use by disabled persons - whether aircraft modified for use by disabled persons after manufacture are “designed” for such use – held yes but one aircraft not so designed at time of supply - whether Respondent is a “relevant establishment” for the purposes of Group 15 to Schedule 8 VAT Act 1994 – held no – whether Tribunal has jurisdiction to decide whether appellant had legitimate expectation – held no - appeal allowed in relation to one aircraft and dismissed in relation to the other.
Published 1 December 2016