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First-tier Tribunal (Tax) |
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You are here: BAILII >> Databases >> First-tier Tribunal (Tax) >> The British Disabled Flying Association v Revenue & Customs [2011] UKFTT 743 (TC) (15 November 2011) URL: http://www.bailii.org/uk/cases/UKFTT/TC/2011/TC01580.html Cite as: [2011] UKFTT 743 (TC), [2012] SFTD 313 |
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[2011] UKFTT 743 (TC)
TC01580
Appeal number TC/2009/16528
VAT. Zero rating. Aircraft for use of disabled persons. Care. Palliative care.
Designed for use of handicapped persons (whether ab initio or subsequent to manufacture). Personal use.
FIRST-TIER TRIBUNAL
TAX
THE BRITISH DISABLED FLYING ASSOCIATION Appellant
- and -
TRIBUNAL: GERAINT JONES Q. C. (JUDGE)
DR. CAROLINE SMALL (MEMBER)
Sitting in public at 45 Bedford Square, London WC1 on 29 September 2011.
Mr. Beal, counsel, for the Appellant
Miss Shaw, counsel, instructed by the General Counsel and Solicitor to HM Revenue and Customs, for the Respondents
© CROWN COPYRIGHT 2011
DECISION
Decision.
Appeal allowed.
The appellant is entitled to recover the VAT paid on the subject aircraft with interest thereon, the supplies having been zero rated.
The appellant is entitled to zero rating upon its costs of servicing, maintaining and repairing the subject aircraft.