VDT Value Added Tax – sale of commercial building to housing association for conversion into residential flats – ‘option to tax’ having been exercised by seller – whether purchaser can restore exemption by retrospective certificate – VATA 1994, Schedule 10, Paragraph 2(1) and (3) and Schedule 8, Group 5, Note (12) – Appeal refused.
Citations:
[2005] UKVAT V19111
Links:
VAT
Updated: 03 July 2022; Ref: scu.229578