United Kingdom Upper Tribunal (Tax and Chancery Chamber) 13 July 2016, [2016] UKUT 316 (TCC) (Vehicle Control Services Limited v The Commissioners for Her Majesty's Revenue and Customs)

[2016] UKUT 0316 (TCC) Appeal reference UT/2015/0191 Value add tax – input tax – supplies purchased for the purposes of both generating revenue from activities outside the scope of VAT and making taxable supplies – entitlement of taxpayer to deduct – whether revenue based apportionment justified UPPER TRIBUNAL TAX AND CHANCERY CHAMBER VEHICLE CONTROL SERVICES LIMITED Appellant - and – THE