FTTTx VAT – Appellant paying reverse premium on assignment of lease – whether locus standi to challenge taxable status of reverse premium and/or recover VAT paid on it; whether reverse premium attributable to assignment of lease and, if not, to what; whether HMRC’s decision to refuse permission to opt leased property wrong in law.
[2010] UKFTT 382 (TC)
Bailii
England and Wales
VAT, Landlord and Tenant
Updated: 10 November 2021; Ref: scu.422348