Gap Group Ltd v Revenue And Customs (AT - whether the supply of fuel formed part of the supply of plant hire)
Gap Group Ltd v Revenue And Customs (AT - whether the supply of fuel formed part of the supply of plant hire) [2023] UKFTT 970 (TC) (02 November 2023)
The Tribunal held that GAP Group’s fuel charges were separate supplies from plant hire for VAT, so the appeal against HMRC’s composite-supply assessment was allowed.
- Composite supply
- Separate supply
- Vat rates
- Plant hire
- Fuel supply
- Vat