Mulhearn (T/A Sandancer Amusements v Revenue and Customs: VDT 6 Jul 2005

VAT – INPUT TAX – deductibility of input tax – construction costs of extension to amusement arcade providing both taxable and exempt supplies – whether input tax wholly deductible or to be apportioned – VAT Regulations 1995 Reg 101

[2005] UKVAT V19188
Bailii
England and Wales

VAT

Updated: 11 December 2021; Ref: scu.229623