National Car Parks Limited v Revenue and Customs (Value Added Tax): UTTC 16 Jun 2017

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:

Bailii

Jurisdiction:

England and Wales

VAT

Updated: 27 March 2022; Ref: scu.588000