References: [2015] UKFTT 667 (TC)
Links: Bailii
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
Last Update: 26-Dec-15 Ref: 557194