Gosling Leisure Ltd v Revenue and Customs: FTTTx 5 Mar 2012

Value Added Tax – Whether capital costs, incurred by the Appellant, were directly and immediately related to supplies made by the Appellant, so as to rank as deductible input tax – how supplies under a licence, rather than a lease or sub-lease were treated for VAT purposes – how to deal with a relatively minor category of supplies made by the Appellant to its parent company – decision in principle – Appeal allowed

Citations:

[2012] UKFTT 170 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

VAT

Updated: 03 November 2022; Ref: scu.462614