Atchem Ltd v Revenue and Customs: FTTTx 13 Jun 2012

VAT – EXEMPT SUPPLIES – property – TOGC – option to tax – belated notification – whether appellant decided to opt to tax on or before completion – held no – appeal dismissed

Citations:

[2012] UKFTT 380 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

VAT

Updated: 13 November 2022; Ref: scu.462776