U-Drive Limited v The Commissioners for HM Revenue and Customs: [2017] UKUT 0112 (TCC)

Upper Tribunal Tax and Chancery decision of Judge Mrs Justice Proudman and Judge Sinfield on 17 March 2017.

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

Read the full decision in U-Drive Limited v The Commissioners for HM Revenue and Customs: [2017] UKUT 0112 (TCC).

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

Updates to this page

Published 17 March 2017