FTTTx VALUE ADDED TAX – educational institution entering into scheme for recovery of input tax – scheme conceded to be abusive – redefinition in accordance with Halifax principles – whether Commissioners required to undertake complete redefinition or taxpayer required to make claim for credit – VATA 1994 ss 73, 80 – taxpayer failing to make s 80 claim – complete redefinition required – appeal allowed.
Citations:
[2009] UKFTT 180 (TC)
Links:
Jurisdiction:
England and Wales
VAT
Updated: 05 October 2022; Ref: scu.409007