U-Drive Limited v The Commissioners for HM Revenue and Customs: [2017] UKUT 0112 (TCC)

Upper Tribunal Tax and Chancery decision of Judge Mrs Justice Proudman and Judge Sinfield on 17 March 2017.

Read the full decision in U-Drive Limited v The Commissioners for HM Revenue and Customs: [2017] UKUT 0112 (TCC).

VALUE ADDED TAX - 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 - Airtours Holiday Transport Ltd v HMRC applied - whether economic reality inconsistent with contractual position – appeal dismissed

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