FTTTx VAT – Option to tax land (VATA Sch 10) – Whether option to tax of no effect on the ground that the relevant building was intended for use solely for a relevant residential purpose (VATA Sch 10 para 5(1)(b))- In the particular circumstances of this case, yes – Appeal allowed
[2013] UKFTT 422 (TC)
Bailii
England and Wales
VAT
Updated: 11 December 2021; Ref: scu.515202