VDT VALUE ADDED TAX – input tax – architects’ services supplied to registered trader making exempt supplies – novation of architects’ agreements to builder – whether trader making taxable supply of architects’ services to builder – whether input tax on architects’ fee recoverable – no – appeal dismissed
Citations:
[2004] UKVAT V18713
Links:
VAT
Updated: 11 June 2022; Ref: scu.200051