VDT EXEMPT SUPPLIES – whether election to waive exemption disapplied – sale of self storage business involving freehold property – whether a series of transactions involving refurbishment costs enabled the transfer of the property to be an exempt supply for VAT purposes – did the capital goods scheme apply – no – appeal dismissed – VAT Act 1994 sch 10 pp2(3AA) and 3(A)2 – VAT General Regs 1995 Regs 112/113.
Citations:
[2008] UKVAT V20797
Links:
Jurisdiction:
England and Wales
VAT
Updated: 11 August 2022; Ref: scu.301795
