Cirencester Rugby Football Club v Revenue and Customs: FTTTx 28 Sep 2010

VAT – input tax – attribution of input tax – Appellant making both exempt and taxable supplies -construction of new pitch – whether costs wholly attributable to the exempt supply of members’ subscriptions for playing rugby – no – expenditure on pitch directly linked with both exempt and taxable supplies – input tax should be treated as residual for the purposes of the partial exemption calculations

Citations:

[2010] UKFTT 453 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

VAT

Updated: 11 June 2022; Ref: scu.426565