RECOVERY of sums paid but not due – Appellant partnership provided private dancing lessons – VAT paid at standard rate since 1976 – Deemed entitled to exemption following Clarke (deceased) and Clarke (Decision 15201) – S.80 VATA 1994 consideration – Whether Appellant entitled to rely on Business Brief 22/2002 to claim back VAT from 1978 – Appeal allowed
Citations:
[2004] UKVAT V18906
Links:
Jurisdiction:
England and Wales
VAT
Updated: 12 October 2022; Ref: scu.222674