Revenue and Customs Commissioners v Bratt Auto Contracts Ltd and another

Value added tax – Supply of goods or services. The Upper Tribunal (Tax and Chancery Chamber) ruled on appeals by Bratt Auto Contracts Ltd (BAC), Bratt Auto Services Ltd (BAS) and the Revenue and Customs Commissioners against a decision of the First-tier Tribunal (Tax Chamber) by which it had determined a preliminary issue in related appeals against the rejection by the Revenue of the respective VAT repayment claims of BAC and BAS.

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