VDT VAT – input tax – attribution – share issue – accountancy fees covering share issue and audit – basis for attribution where some shares issued outside EU – whether complete code in VAT Regulations 1995 SI No 3518 Reg 103, or additional attribution under Reg 101
[2003] UKVAT V18230
Bailii
England and Wales
Updated: 25 September 2021; Ref: scu.221187