VALUE ADDED TAX – PARTIAL EXEMPTION – Input tax recovered on purchase of land and buildings which were used for making of taxable and exempt supplies – did the attribution of input tax under the standard method reflect the use to which the land and buildings were put – No – did the standard method over-ride apply – Yes – did a method of attribution based upon site area provide a fair and reasonable proxy for use – Yes – Appeal dismissed
Citations:
[2010] UKFTT 33 (TC)
Links:
Jurisdiction:
England and Wales
VAT
Updated: 05 October 2022; Ref: scu.408889