Europcar Group Uk Ltd v Revenue and Customs (Value Added Tax – Single Composite Supply or Multiple Supplies): FTTTx 5 Jun 2020

VALUE ADDED TAX – single composite supply or multiple supplies – car hire company providing children’s car seat to customers – car seat was optional ‘extra’ and car seat customers had genuine option to supply their own car seats – key principles in Middle Temple considered – held: car hire and car seat hire were independent supplies – appeal allowed

Citations:

[2020] UKFTT 249 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

VAT

Updated: 03 February 2022; Ref: scu.652283