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:
Jurisdiction:
England and Wales
VAT
Updated: 11 June 2022; Ref: scu.426565