UTTC VALUE ADDED TAX – car parking – whether overpayments consideration for taxable supply of services – link between consideration given and service received – whether sufficient link between consideration given and service received – whether overpayments subject to VAT – appeal dismissed
Citations:
[2017] UKUT 247 (TCC)
Links:
Jurisdiction:
England and Wales
VAT
Updated: 27 March 2022; Ref: scu.588000