Amana Books Ltd v Revenue and Customs: VDT 10 Apr 2006

VDT VAT – input tax – whether incurred wholly for purposes of the business – whether an obvious and clear association between business and the expenditure incurred – whether apportionment appropriate – yes – approach on facts to process of apportionment – appeal allowed in part

Citations:

[2006] UKVAT V19541

Links:

Bailii

VAT

Updated: 06 July 2022; Ref: scu.241845