UTTC VALUE ADDED TAX – option to tax- whether supply of land taxable at standard rate because option to tax validly exercised – whether prior permission from HMRC required for late election – whether HMRC can validly dispense with this requirement for prior permission – paragraph 3 (9) and paragraph 30 Schedule 10 Value Added Tax Act 1994. Appeal against the decision: [2014] UKFTT 646 (TC)
Citations:
[2016] UKUT 189 (TCC)
Links:
Jurisdiction:
England and Wales
VAT
Updated: 05 August 2022; Ref: scu.567344