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.