[2017] 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 [2016] BVC 17 applied – Whether economic reality inconsistent with contractual position – Appeal dismissed.

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