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U-Drive Ltd v Revenue and Customs (Vat – Tripartite Situation): FTTTX 10 Dec 2015

FTTTx VAT – tripartite situation – car hire company arranging for repair of third parties’ vehicles damaged in collisions with hired cars-whether car hire company entitled to recover VAT on car repair invoices – Baxi, Aimia and WHA applied – whether economic reality inconsistent with contractual position – yes – appeal dismissed

[2015] UKFTT 667 (TC)
Bailii
England and Wales

VAT

Updated: 08 January 2022; Ref: scu.557194

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