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VALUE ADDED TAX � claim to input tax in connection with purchase of cars � whether provisions of art 7(2E) and 7(2G) Value Added Tax (Input Tax) Order met? � yes � appeal allowed
Sitting in public at Centre City Tower, 5 � 7 Hill Street, Birmingham, B5 4UU on 26 July 2016.
Mr B Sellers, presenting officer of HM Revenue and Customs, for the Respondents.
Zone is a civil engineering contracting business. Its primary activity is the provision of ground works services. It works to large contractors on substantial infrastructure projects preparing the ground for development, particularly road construction.
In March and April 2013 HMRC undertook a routine control visit to audit Zone�s VAT returns. During the course of that visit HMRC identified that it appeared that Zone had claimed input tax in connection with the purchase of 6 motor cars (motor cars are distinguished from commercial vehicles in that the VAT on commercial vehicles will, subject to the normal rules be recoverable whereas the VAT on motor cars is, as a general rule, not recoverable).
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