VDT VALUE ADDED TAX – input tax – charity with objectives of conserving natural areas of land – public access to land available – charity also keeping sheep and selling wool and meat, and selling timber from woodland – attribution of input tax – extent of Appellant’s business activities – Commissioners’ approach excessively restrictive – Appellant’s claims nevertheless overstated – appeal allowed in part
Citations:
[2006] UKVAT V19540
Links:
VAT
Updated: 06 July 2022; Ref: scu.241844