Exeter Estates Ltd v Revenue and Customs: FTTTx 27 Mar 2013 FTTTx VALUE ADDED TAX – land and buildings – election to waive exemption – whether on facts Appellant had notified HMRC of nature of its election – appeal allowed Citations: [2013] UKFTT 218 (TC) Links: Bailii VAT Updated: 17 November 2022; Ref: scu.472791