FTTTx VAT – burden of proof where assessment on grounds of abuse of law on appellant – owner of golf club transferring business to non-profit making companies which claimed the benefit of VAT exemption for sporting supplies – whether companies were non-profit making – on facts no – whether abusive under Halifax plc and others (C-255/02) – yes applying Atrium Club Ltd [2010] EWHC 970 (Ch) – appeal dismissed
[2013] UKFTT 391 (TC)
Bailii
England and Wales
VAT
Updated: 18 November 2021; Ref: scu.514181