Mini-vans eligible for tax relief
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• Mini-vans—Austin A35s, Morris 1000s and 6ewt Bedfords—were held in the High Court on March 18 by Mr Justice Megarry to qualify for investment allowance since they were of a type not commonly used as private vehicles and unsuitable to be so used.
His Lordship, who was hearing appeals by Granada TV Rentals Ltd and S and U Stores Ltd against decisions by panels of special commissioners, said that Parliament had intended that a trader buying a genuine trade vehicle should get an allowance; it should not be taken away because vehicle! of that type were sometimes used as privati vehicles. In particular, he said, it wouk seem to be a bizarre result if the buyer of genuine trade vehicle who used it for tradi purposes was to be deprived of hi: allowance because the financial inducemen of the purchase tax system temptec motorists to use for private purposes simila vehicles although unsuitable for tha purpose.
Costs were awarded against the Crown i both cases.