VAT and Duties Tribunal 18 January 2006, v 19425 (Vauxhall Motors Limited v Her Majesty's Revenue & Customs)

This is an appeal by Vauxhall Motors Limited (“VML”) against a decision of HM Customs and Excise as they then were (“HMRC”). The parties agree that the decision is contained in correspondence dated 16 July 2004. HMRC decided that the Combo Crew van (“the Crew Van”) was a motor car and not a van or commercial vehicle for the purposes of VAT.