VDT VALUE ADDED TAX – exemption – option to waive exemption in relation to land – whether exercised – burden of proof – letter from chartered accountants notifying election – doubts about wisdom or necessity of election – appellant failing to discharge evidential burden – appeal dismissed.
[2003] UKVAT V18200
Bailii
England and Wales
Updated: 13 September 2021; Ref: scu.247578