CA  EWCA Civ 520;  STC 640
CM Upton supplied and services vending machines in public houses. CM Upton bought a Lamborghini claiming that it was only intended to be used for business purposes. The Commissioners based their argument on the fact that the car was bought in the name of the trader (not the business) and the insurance policy allowed private use. This gave the individual ownership and control of the vehicle. It is not enough to state that there was no intension to use the car privately. The Commissioners won their argument and the input tax was not allowed as a deduction.