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 The Commissioners for HM Revenue and Customs v The British Disabled Flying Association: [2013] UKUT 0162 (TCC) .

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.

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