VDT Supply – Whether payment made to Appellants was for a taxable supply of services by way of subsidy or grant – Appellants specially formed to provide services otherwise the responsibility of their respective local authorities – Local Government and Planning (Scotland) Act 1982 Sections 14, 15 and 16 – EC Sixth Directive 11A(1), 13A(1(m)) – VATA Schedule 9, Group 10 Item, 3.
[2004] UKVAT V18784
Bailii
Local Government and Planning (Scotland) Act 1982 14 15 16
England and Wales
Updated: 12 September 2021; Ref: scu.216109
