The respondent in the case of HMRC v The British Disabled Flying Association (Upper Tribunal – 5 April) is a registered charity which was formed in 1994 with the aim of allowing ‘disabled persons’ to enjoy ‘opportunities in aviation’. It purchased two light aircraft. HMRC issued a ruling that VAT was chargeable on the supplies of the aircraft. The BDFA appealed contending that the supplies and its subsequent expenditure on adapting repairing and maintaining the aircraft qualified for zero-rating under VATA 1994 Sch 8 Group 12 Item 2(g). The Upper Tribunal held that ‘the question of whether an item has the physical characteristics to qualify as designed solely for use by a handicapped person must be decided by reference to the item’s physical characteristics at the...
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The respondent in the case of HMRC v The British Disabled Flying Association (Upper Tribunal – 5 April) is a registered charity which was formed in 1994 with the aim of allowing ‘disabled persons’ to enjoy ‘opportunities in aviation’. It purchased two light aircraft. HMRC issued a ruling that VAT was chargeable on the supplies of the aircraft. The BDFA appealed contending that the supplies and its subsequent expenditure on adapting repairing and maintaining the aircraft qualified for zero-rating under VATA 1994 Sch 8 Group 12 Item 2(g). The Upper Tribunal held that ‘the question of whether an item has the physical characteristics to qualify as designed solely for use by a handicapped person must be decided by reference to the item’s physical characteristics at the...
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