Site icon swarb.co.uk

National Car Parks Limited v Revenue and Customs: FTTTX 15 Dec 2015

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

Exit mobile version