INPUT TAX – Partial exemption – Special method – School constructed sports complex and granted licence for use out of school hours to trading company – Whether Customs acted unreasonably in rejecting a special method proposed by School that apportioned input tax on construction costs by reference to hours of use by School and company – No – Whether ‘standard method override’ producing similar result reasonable – No – VAT Act 1994 s.26(1) – VAT Gen Regs, regs 102 and 107B – Appeals dismissed
Citations:
[2006] UKVAT V19449
Links:
Jurisdiction:
England and Wales
VAT
Updated: 18 July 2022; Ref: scu.239012