Argyle Park Taxis Ltd v Revenue and Customs: VDT 26 Jul 2007

VDT VALUE ADDED TAX – taxi firm providing contract hire and casual on demand work – parties agreed Appellant acted as agent for casual hire – whether principals for contract hire – yes – supply of administration services and radio hire to taxi drivers an expense of the business – no – VAT chargeable on administration services and radio hire to taxi drivers – appeal dismissed

Citations:

[2007] UKVAT V20277

Links:

Bailii

VAT

Updated: 11 July 2022; Ref: scu.258999