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 鈥� zero rating 鈥� aircraft for use by disabled persons - whether aircraft modified for use by disabled persons after manufacture are 鈥渄esigned鈥� for such use 鈥� held yes but one aircraft not so designed at time of supply - whether Respondent is a 鈥渞elevant establishment鈥� for the purposes of Group 15 to Schedule 8 VAT Act 1994 鈥� held no 鈥� whether Tribunal has jurisdiction to decide whether appellant had legitimate expectation 鈥� held no - appeal allowed in relation to one aircraft and dismissed in relation to the other.
Updates to this page
Published 1 December 2016