FTTTx VALUE ADDED TAX – partial exemption – whether attribution of input tax under regulation 101 of the VAT Regulations 1995 can take account of a taxable use of goods in a period more remote than the end of the prescribed accounting period in question which is brought about by a change in the law making what were formerly exempt supplies taxable supplies – held it cannot – appeal dismissed
[2013] UKFTT 396 (TC)
Bailii
England and Wales
VAT
Updated: 20 November 2021; Ref: scu.515190
