In the reply to Query T15,862, Taxation, 23 August 2001 at page 538 by 'Barham', I believe it is wrong in stating that the cost of the private use of fuel including VAT can be claimed in the accounts. In my book on VAT in the Tax Essentials series, due for publication on 17 September, I note that, in Notice 700/64, Customs say that the cost of the private fuel must not be borne by the business.
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