General

Clark (t/a Andrew Clark Plant Hire) v Revenue & Customs [2005] UKVAT(Excise) E00913 (15 July 2005)

[2005] UKVAT Excise E00913United Kingdom VAT & Duties Tribunals (Excise) Decisions2005

“Rebated Fuel – agricultural tractor – used with trailer to transport material and digger to locations for agricultural purposes – whether solely used for purposes related to agriculture – yes.”

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