Article by Ian Fleming, Group VAT Specialist, Armstrong Watson & Co, Carlisle. This article appeared in the July 2005 issue of Tax Adviser.
If you live anywhere outside of a city, you are bound to have noticed the increase in large four wheel drive tractors appearing on our roads. There are several manufacturers now making these vehicles, which have the advantage of being suitable for conventional farm work, but can also run on main roads at speeds of up to 40 mph. In this latter guise, they are being used to transport livestock to and/or from markets as well as other general haulage associated with the agriculture, horticulture and forestry industries.
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