VAT – input tax – transfer by local authority of housing stock to Registered Social Landlord – refurbishment of the stock by RSL pursuant to agreement between RSL and local authority – was RSL supplying service of refurbishment work to council – no – therefore no taxable supply to local authority – appeal dismissed
References: [2010] UKFTT 177 (TC)
Links: Bailii
Jurisdiction: England and Wales
Last Update: 24 September 2020; Ref: scu.422190
