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:
Jurisdiction:
England and Wales
VAT
Updated: 07 July 2022; Ref: scu.242767