United Kingdom Upper Tribunal (Tax and Chancery Chamber)

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You are here: BAILII >> Databases >> United Kingdom Upper Tribunal (Tax and Chancery Chamber) >> Vehicle Control Services Ltd v Revenue And Customs [2016] UKUT 316 (TCC) (13 July 2016)
URL: http://www.bailii.org/uk/cases/UKUT/TCC/2016/316.html
Cite as: [2017] STC 11, [2016] UKUT 316 (TCC), [2016] STI 2203, [2016] BVC 526

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Vehicle Control Services Ltd v Revenue And Customs [2016] UKUT 316 (TCC) (13 July 2016)

Value add tax – input tax – supplies purchased for the purposes of both generating revenue from activities outside the scope of VAT and making taxable supplies – entitlement of taxpayer to deduct – whether revenue based apportionment justified

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