VAT on private number plate

Hi all just had a strange on in. I am just preparing a clients VAT return and i have come across an invoice where he has bought a private number plate. There is £1016 VAT on the invoice! Surely he cannot claim this? He is a sole trader and using the car for private and business. Surely this does not satisfy the wholly and exclusively clause. If anyone can confirm my thinking or tell me otherwise i should much appreciate it! Many thanks
0
Comments