FTTTx VALUE ADDED TAX – input tax – academic institution with commercial subsidiary – construction of new teaching block – whether contracts novated from institute to subsidiary – no – whether supplies between subsidiary and institution so organised as to allow for recovery of input tax – no – appeal dismissed.
[2009] UKFTT 167 (TC)
Bailii
England and Wales
Updated: 12 October 2021; Ref: scu.373700