Lok’Nstore Group Plc v Revenue and Customs: FTTTx 14 Sep 2012

VAT – INPUT TAX – partial exemption – whether standard method and special method produce fair and reasonable attribution of input tax – held yes – whether special method proposed by Appellant produces fairer and more reasonable result than standard method – held yes – appeal allowed

Citations:

[2012] UKFTT 589 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

VAT

Updated: 06 June 2022; Ref: scu.466172