RDS Driving Services Ltd v The Commissioners for Her Majesty's Revenue & Customs, TC 06087

JurisdictionUK Non-devolved
JudgeAnne SCOTT
Judgment Date31 August 2017
Neutral Citation[2017] UKFTT 0660 (TC)
RespondentThe Commissioners for Her Majesty's Revenue & Customs
AppellantRDS Driving Services Ltd
ReferenceTC 06087
CourtFirst-tier Tribunal (Tax Chamber)
[2017] UKFTT 0660 (TC)
TC06087
Appeal number:TC/2016/05307
VAT – single or multiple supply where single prepayment but customer
unable to participate in all components – single supply – appeal dismissed
FIRST-TIER TRIBUNAL
TAX CHAMBER
RDS DRIVING SERVICES LTD Appellant
- and -
THE COMMISSIONERS FOR HER MAJESTY’S Respondents
REVENUE & CUSTOMS
TRIBUNAL:
JUDGE ANNE SCOTT
Sitting in public at North Shields on Wednesday 5 July 2017
Mr M Hetherington of UNW LLP, for the Appellant
Mr D Wilson, Litigator, Solicitors Office & Legal Services, for the Respondents
© CROWN COPYRIGHT 2017

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