VAT – input tax – partial exemption – company making taxable supplies of storage and exempt supplies of insurance – special method for calculating proportion of deductible input tax on overheads – whether special method produces fairer and more reasonable result than standard method – held yes by FTT – whether FTT erred in law in so concluding – held no – appeal dismissed
[2014] UKUT 288 (TCC)
Bailii
England and Wales
VAT
Updated: 17 December 2021; Ref: scu.534518