Edinburgh’s Telford College v Customs and Excise: VDT 21 Jan 2005

VDT Taxable persons – Further Education College – whether acting as a public authority or under private law regime – EC Sixth Directive Art 4.5 Input Tax – application of Lennartz to a partially exempt trader – fair and reasonable attribution.

Citations:

[2005] UKVAT V18913

Links:

Bailii

Jurisdiction:

England and Wales

VAT

Updated: 29 June 2022; Ref: scu.222067