Value added tax – input tax – section 24(1) VATA 1994 – partnership of solicitors took lease of office premises in name of nominee company – lease granted to nominee company with partnership as guarantor – partnership paid rent and VAT on rent and claimed VAT as input tax – whether supply to partnership – yes – whether VAT on rent input tax of partnership – yes – Commissioners of Customs and Excise v Redrow Group plc applied – appeal allowed
[2004] UKVAT V18864
Bailii
England and Wales
Updated: 05 September 2021; Ref: scu.221117