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M Davies (t/a Special Occasions 2XL Limos) v HMRC

In M Davies (t/a Special Occasions 2XL Limos) v HMRC (Upper Tribunal – 8 May) a trader (D) provided transport in limousines which had been adapted to carry nine passengers. HMRC issued a ruling that the effect of VATA 1994 Sch 8 Group 8 Item 4(a) was that transport in the limousines failed to qualify for zero-rating. D appealed contending that the limousines should be treated as zero-rated because they had originally been designed to carry ten passengers. The Upper Tribunal rejected this contention and dismissed the appeal holding that the effect of the adaptations was that the limousines failed to qualify for zero-rating and that the original design was ‘irrelevant’.

Read more here.

Why it matters: VATA 1994 Sch 8 Group 8 Item 4(a) provides that transport ‘in any vehicle...

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