VDT VAT – INPUT TAX – Charity applying method apportioning VAT to business purposes – Church of England Children’s Society decision permitted the Appellant to recover part of VAT incurred on unrestricted fundraising expenditure – Appellant submitted a claim for input tax contending that the Church of England Children’s Society decision re-defined the apportionment method and that the Respondents were bound contractually to apply the method – Respondents submitted no contract required to assess the claim in accordance with statute – whether binding agreement re apportionment method – No – the Appellant’s claim for input tax new which the Respondents required to consider afresh – Appellant failed to discharge evidential burden on whether its claim attributable to business purpose – Appeal dismissed.
Citations:
[2008] UKVAT V20752
Links:
Statutes:
Jurisdiction:
England and Wales
Cited by:
Appeal from – Oxfam v Revenue and Customs ChD 27-Nov-2009
The charity appealed against refusal to allow it to reclaim input VAT. It also sought judicial review of the decision of the Tribunal not to allow it to raise an argument of legitimate expectation. The charity had various subsidiaries conducting . .
Lists of cited by and citing cases may be incomplete.
VAT, Charity
Updated: 19 July 2022; Ref: scu.273005