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LHA ASRA Group Ltd (Previously Leicester Housing Association Ltd) v Revenue and Customs: FTTTx 20 Apr 2010

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 br>

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