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United Kingdom Upper Tribunal (Tax and Chancery Chamber)
You are here: BAILII >> Databases >> United Kingdom Upper Tribunal (Tax and Chancery Chamber) >> U-Drive Ltd v Revenue and Customs (VALUE ADDED TAX) [2017] UKUT 112 (TCC) (17 March 2017)
URL: http://www.bailii.org/uk/cases/UKUT/TCC/2017/112.html
Cite as: [2017] STC 806, [2017] UKUT 112 (TCC), [2017] BVC 510, [2017] STI 1066
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U-Drive Limited v Revenue and Customs (VALUE ) [2017] UKUT 112 (TCC) (17 March 2017)
VALUE ADDED TAX - tripartite situation - car hire company arranging for repair of third parties’ vehicles damaged in collisions with hired cars - whether car hire company entitled to recover VAT on car repair invoices - Airtours Holiday Transport Ltd v HMRC applied - whether economic reality inconsistent with contractual position – appeal dismissed
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