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JNK 2000 Ltd v HMRC

In JNK 2000 Ltd v HMRC (TC02635 – 12 April) a company (J) which manufactured vehicle parts reclaimed input tax on the purchase and maintenance of a helicopter. HMRC issued an assessment to recover the tax considering that the helicopter had been purchased for the private use of J’s controlling director who was an experienced helicopter pilot. J appealed contending that it had used the helicopter for business travel and had also hired it to a customer. The First-tier Tribunal accepted J’s evidence and allowed its appeal finding that it had acquired the helicopter ‘with a view to making supplies wholly for business purposes’.

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Why it matters: HMRC formed the opinion that the company had acquired the helicopter for the personal use of its controlling director. However Judge Kempster accepted the company’s contention that it had acquired...

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