Lafferty and Another v Revenue and Customs: FTTTx 16 Apr 2014

FTTTx VAT – taxi service – fares collected by taxpayer from account customers and paid to non-taxable drivers – identity of drivers not known to customers in advance – whether tax due on fares so collected and then passed on – principles of agency – appeal allowed

[2014] UKFTT 358 (TC)
Bailii
England and Wales

VAT

Updated: 03 December 2021; Ref: scu.525357