UTTC VALUE ADDED TAX – residual input tax – partial exemption – whether floor area based new special method advanced by the casino taxpayer should be rejected in favour of old turnover based special – no – appeal dismissed
Proudman J
[2010] UKUT 365 (TCC), [2010] STI 2921, [2010] BVC 1563, [2010] STC 2789
Bailii
England and Wales
VAT
Leading Case
Updated: 01 November 2021; Ref: scu.428172