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United Kingdom Upper Tribunal (Tax and Chancery Chamber)
You are here: BAILII >> Databases >> United Kingdom Upper Tribunal (Tax and Chancery Chamber) >> HMRC v Volkswagen Financial Services (UK) Ltd [2012] UKUT 394 (TCC) (12 November 2012)
URL: http://www.bailii.org/uk/cases/UKUT/TCC/2012/394.html
Cite as: [2012] UKUT 394 (TCC), [2015] CN 1332

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HMRC v Volkswagen Financial Services (UK) Ltd [2012] UKUT 394 (TCC) (12 November 2012)


"VAT – partial exemption special method - hire purchase transactions - taxable supplies of motor vehicles and exempt supplies of credit - whether residual cost inputs have a direct and immediate link with and are cost components of taxable supplies of motor vehicles - whether a methodology which attributes 50% of residual input tax to taxable supplies is fair and reasonable."

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URL: http://www.bailii.org/uk/cases/UKUT/TCC/2012/394.html