I K Lambert v HMRC

Cathya Djanogly

In I K Lambert v HMRC [2016] UKFTT 658 (23 September 2016) the FTT found that a hot tub had not been purchased for business purposes by a haulier.

Mr Lambert ran a business of haulage and plant hire. He occupied land belonging to his parents rent-free. During a visit HMRC had found an invoice for a Jacuzzi hot tub and it considered that Mr Lambert had incorrectly claimed input tax incurred on its purchase. It had therefore issued an assessment.

Mr Lambert contended that the purchase came within the scope of VAT Notice 700/7: Business promotions – the use of gifts and rewards given to self-employed persons. The FTT found however that the hot tub could not be regarded as a business gift and that in any event the business did not fall within any of the categories covered by Notice 700/7. The FTT also...

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