Vehicle Control Services Ltd v Revenue and Customs; UTTC 13 Jul 2016

References: [2016] UKUT 316 (TCC)
Links: Bailii
Ratio: Value add tax – input tax – supplies purchased for the purposes of both generating revenue from activities outside the scope of VAT and making taxable supplies – entitlement of taxpayer to deduct – whether revenue based apportionment justified
Jurisdiction: England and Wales

Last Update: 05-Nov-16
Ref: 570414