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:
Jurisdiction:
England and Wales
VAT
Updated: 29 June 2022; Ref: scu.222067