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:
Jurisdiction:
England and Wales
VAT
Updated: 03 February 2022; Ref: scu.652283