Market leading insight for tax experts
View online issue

I K Lambert v HMRC

Was a hot tub purchased for business purposes?

In I K Lambert v HMRC [2016] UKFTT 658 (23 September 2016) the FTT found that a hot tub had not been purchased for business purposes by a haulier.

Mr Lambert ran a business of haulage and plant hire. He occupied land belonging to his parents rent-free. During a visit HMRC had found an invoice for a Jacuzzi hot tub and it considered that Mr Lambert had incorrectly claimed input tax incurred on its purchase. It had therefore issued an assessment.

Mr Lambert contended that the purchase came within the scope of VAT Notice 700/7: Business promotions – the use of gifts and rewards given to self-employed persons. The FTT found however that the hot tub could not be regarded as a business gift and that in any event the business did not fall within any of the...

If you or your firm subscribes to Taxjournal.com, please click the login box below:

If you do not subscribe but are a registered user, please enter your details in the following boxes:

Alternatively, you can register free of charge to read a limited amount of subscriber content per month.
Once you have registered, you will receive an email directing you back to read this article in full.
Please reach out to customer services at +44 (0) 330 161 1234 or 'customer.services@lexisnexis.co.uk' for further assistance.
EDITOR'S PICKstar
Top