National Car Parks Limited v The Commissioners for HM Revenue and Customs: [2017] UKUT 0247 (TCC)
Upper Tribunal Tax and Chancery decision of Mrs Justice Rose and Judge Sinfield on 16 June 2017.
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VALUE ADDED TAX - car parking - whether overpayments consideration for taxable supply of services 鈥� link between consideration given and service received 鈥� whether sufficient link between consideration given and service received 鈥� whether overpayments subject to VAT - appeal dismissed
Updates to this page
Published 16 June 2017