FTTTX (Vat – Consideration : Other) VAT – car parking – whether overpayments consideration for taxable supply of services – link between consideration given and service received – HELD – sufficient link between consideration given and service received – overpayments subject to VAT – appeal dismissed.
[2015] UKFTT 666 (TC)
Bailii
England and Wales
VAT
Updated: 08 January 2022; Ref: scu.557184
