Single composite supply or multiple supplies – car hire company providing children’s car seat to customers – car seat was optional “extra” and car seat customers had genuine option to supply their own car seats – key principles in Middle Temple considered – held: car hire and car seat hire were independent supplies – appeal allowed
Source: bailii.org
Latest Posts in "United Kingdom"
- VAT Input Tax Denial Under Kittel Principle – Appeals Allowed Against HMRC
- SK Metals Ltd v HMRC: VAT Input Tax Deductibility and MTIC Fraud Knowledge
- UK Chancellor Considers VAT Rate Adjustments and Threshold Changes in Upcoming Budget
- Upper Tribunal Rules Cosmetic Treatments by Medical Professionals Can Qualify for VAT Exemption
- High Court Rules Interest Payable on VAT in Contract Dispute Settlement
