FW Berringer & Co / Chartered Accountants / Registered Auditors / Business Advisers / Bromley, Kent /  020 8290 1113 /


Builder wins appeal of £5k VAT on business vehicle

The appeal details

A builder who purchased a car for the sole purpose of using it for her business has won an appeal in the First Tier Tribunal (FTT) against HMRC, after it disallowed a claim for VAT on the purchase and charged a penalty for mis-declaration.

In the case Borton t/a Contract Build [2016] TC 05224, the issue revolved around whether the purchased Land Rover Freelander, at the time of buying, was intended to be used exclusively for the purposes of the builder’s business or whether she intended, at that time, to ‘make it available’ to herself or any other person for private use.

The FTT, due to the evidence that was presented, found that the builder had no intention to make it available for personal use therefore, the appeal on the VAT of £4,913 was allowed. It also ruled that the related penalty for claiming the relief should be set aside.

So get in touch and we can look at how tax can help your business.

Now that we are in 2016/17 the new expense regime and benefits in kind applies even for mileage claims. What might seem a small claim can build up and to optimise your claim go to our App and the mileage tracker or receipt manager. They includes guides on how to use them and they provide a painless aid in recording business and private miles.


The information is not advice, and should not be treated as such. No action should be taken without consulting the detailed legislation or seeking professional advice. Therefore no responsibility for loss occasioned by any person acting or refraining from action as a result of the material can be accepted by the authors or the firm.

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