U-Drive Ltd v Revenue and Customs Commissioners  BVC 510
 UKUT 112 (TCC)
Upper Tribunal (Tax and Chancery Chamber)
The Hon Mrs Justice Proudman DBE, Judge Greg Sinfield
Decision released 17 March 2017
Value added tax – Tripartite situation – Car hire company arranging for repair of third partiesʼ vehicles damaged in collisions with hired cars – Whether car hire company entitled to recover VAT on car repair invoices – Airtours Holidays Transport Ltd v R & C Commrs  BVC 17 applied – Whether economic reality inconsistent with contractual position – Appeal dismissed.