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Auchterarder Golf Club v Revenue and Customs: VDT 24 Nov 2006

Value Added Tax – Partial exemption – golf course and clubhouse – capital goods – whether standard method faire and reasonable – whether suggested special method appropriate – jurisdiction of Tribunal – Tribunal’s function in adjudicating when a special method not agreed when not satisfied of fairness of standard method – VATA 1994 ss24-6 VAT Regs 1995, 101, 116.

Citations:

[2006] UKVAT V19907

Links:

Bailii

Jurisdiction:

England and Wales

VAT

Updated: 27 April 2022; Ref: scu.247533

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