National Car Parks Limited v The Commissioners for HM Revenue and Customs: [2017] UKUT 0247 (TCC)

Upper Tribunal Tax and Chancery decision of Mrs Justice Rose and Judge Sinfield on 16 June 2017.

From:
HM Courts & Tribunals Service and Upper Tribunal (Tax and Chancery Chamber)
Published
16 June 2017
Category:
Tax
Release date:
16 June 2017

Read the full decision in National Car Parks Limited v The Commissioners for HM Revenue and Customs: [2017] UKUT 0247 (TCC).

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

Updates to this page

Published 16 June 2017