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The British Disabled Flying Association v HMRC

The British Disabled Flying Association is a registered charity which was formed in 1994 with the aim of allowing ‘disabled persons’ to enjoy ‘opportunities in aviation’. It purchased two light aircraft and immediately arranged for them to be adapted for use by disabled people. The case of The British Disabled Flying Association v HMRC (TC01580 – 1 December) follows a ruling by HMRC that VAT was chargeable on the supply of the aircraft. The BDFA appealed contending that the supply and its subsequent expenditure on adapting repairing and maintaining the aircraft qualified for zero-rating under VATA 1994 Sch 8 Group 12 Item 2(g). The Tribunal accepted this contention and allowed the appeal. Judge Geraint Jones held that the fact that the aircraft had not originally been manufactured for the use of handicapped people was not conclusive since Item...

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