On Thursday 3 November Owain Thomas QC, leading Amy Mannion, acted for HMRC in the Supreme Court in Volkswagen Financial Services (UK) Ltd (VWFS) v HMRC.

The case concerned what is a fair and reasonable apportionment of residual input tax on overheads costs incurred by VWFS when carrying out retail hire purchase transactions (supplying vehicles and finance to customers of Volkswagen dealerships). The case was heard in the Supreme Court.

The morning session is online here. The afternoon session is online here.

Please find information from the Supreme Court here.