West Lothian College Spv Ltd v Customs and Excise: VDT 12 May 2003

VDT Input Tax – attribution – Building works and Maintenance Contracts under a single contractual arrangement under P.F.I. rules – whether input tax on construction costs partly attributable to Maintenance Contract – whether Maintenance Contract ‘ancillary’ or has direct and immediate link with the construction costs. Appeal Allowed.
[2003] UKVAT V18133
Bailii
England and Wales

Updated: 13 September 2021; Ref: scu.247569