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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) >> National Car Parks Limited v Revenue and Customs (VALUE ADDED TAX) [2017] UKUT 247 ( (TCC) ) (16 June 2017)
URL: http://www.bailii.org/uk/cases/UKUT/TCC/2017/247.html
Cite as: [2017] UKUT 247 ( (TCC) )
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National Car Parks Limited v Revenue and Customs (VALUE ADDED TAX) [2017] UKUT 247 ( (TCC) ) (16 June 2017)
VALUE ADDED TAX - car parking - whether overpayments consideration for taxable supply of services – link between consideration given and service received – whether sufficient link between consideration given and service received – whether overpayments subject to VAT - appeal dismissed
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