Was the consideration paid by the recipient of the supplies?
In U-Drive v HMRC [2017] UKUT 112 (17 March 2017) the UT found that the fact that U-Drive paid for the repairs of damages to third party vehicles caused by its own vehicles did not make it the recipient of the repairs.
U-Drive carried on a vehicle hire business. When one of its hire vehicles was involved in an accident that caused damage to a vehicle belonging to a third party U-Drive would sometimes agree with the third party that as an alternative to an insurance claim U-Drive would pay for the car to be repaired. U-Drive contracted with a car repair business to carry out the repairs and there was no contract between the third party and the repairer. The repairer invoiced U-Drive who paid the invoice which included VAT. In September 2013 U-Drive...
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Was the consideration paid by the recipient of the supplies?
In U-Drive v HMRC [2017] UKUT 112 (17 March 2017) the UT found that the fact that U-Drive paid for the repairs of damages to third party vehicles caused by its own vehicles did not make it the recipient of the repairs.
U-Drive carried on a vehicle hire business. When one of its hire vehicles was involved in an accident that caused damage to a vehicle belonging to a third party U-Drive would sometimes agree with the third party that as an alternative to an insurance claim U-Drive would pay for the car to be repaired. U-Drive contracted with a car repair business to carry out the repairs and there was no contract between the third party and the repairer. The repairer invoiced U-Drive who paid the invoice which included VAT. In September 2013 U-Drive...
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If you do not subscribe but are a registered user, please enter your details in the following boxes:
.jpg?sfvrsn=335a554c_0 "300 x 250 (MPU)")