Ross Liddell Ltd v Revenue Customs: VDT 27 Apr 2006

Assessment: Appellant providing taxable and exempt supplies – recovery of input tax: assessment made on whole business without direct attribution – whether to best judgement – appeal allowed. VATA 1994 s.73, Value Added Tax Regulations 1995 101(2).

Citations:

[2006] UKVAT V19559

Links:

Bailii

Jurisdiction:

England and Wales

VAT

Updated: 07 July 2022; Ref: scu.242767