Temple Finance Ltd and Another v Revenue and Customs: FTTTx 25 Jan 2016

VAT – whether supplies for a consideration below ‘open market value’ – whether ‘standard method override’ set out in Regulations 107A to F of the Value Added Tax Regulations 1995 should be applied – whether assessments ‘global assessments’ and whether made in time – appeal allowed in part

Citations:

[2016] UKFTT 41 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

VAT

Updated: 03 August 2022; Ref: scu.559915