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    <title>Purchase of company leased car</title>
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    <description>Applicability of the VAT rate on acquisition of a company-leased motor vehicle is queried where the purchaser is a non-automobile business; the vehicle is under one year old (January 2015) and the buyer is an IT-sector company rather than a motor-vehicle dealer, raising the question of correct tax classification and rate treatment under VAT/sales-tax provisions.</description>
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