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Taxman was wrong over Crewvan VAT status
Page 12
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VAUXHALL IS celebrating a landmark victory over HM Revenue and Customs (HMRC) over the VAT status of its Combo Crewvan.
The van, which features a second row of seats, was originally type-approved as a light CV by the Vehicle Certification Agency; all of the 2,000 exam pies sold to date have been registered as commercials.
However, about 15 months ago it emerged that some local offices were refusing VAT claims on Crewvans, saying it should be treated as a car. Requests by Vauxhall for a centrally issued clarification were refused, and subsequent nego tiations involving the SMMT proved fruitless.
Vauxhall felt it had no choice but to take Customs to a tribunal, and a two-day hearing was held last September. On 18 January this year Vauxhall learned that its case had succeeded. Customs had the right to appeal against this decision, but the appeal period has now expired.
This means all local HMRC offices must now treat the Combo Crewvan as a CV for VAT-recovery purposes. However, claims involving earlier refusals to refund VAT will have to be pursued on a caseby-case basis.