United Kingdom Upper Tribunal (Tax and Chancery Chamber)

---

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: [2016] BVC 526, [2017] STC 11, [2016] UKUT 316 (TCC), [2016] STI 2203

---

[New search] [Printable PDF version] [Help]

---

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

A HTML version of this file is not available click here or view below the pdf version : 316.pdf