The Roald Dahl Museum and Story Centre v Revenue and Customs: FTTTx 25 Mar 2014

FTTGc Value Added Tax – Input tax – Museum making both exempt and taxable supplies – Exempt supplies of admissions to museum and taxable supplies (standard rated and zero rated) of items sold in museum shop – Whether expenditure incurred in creating museum exhibits should be treated as residual input tax – Value Added Tax Regulations 1995, reg 101(2)(b) and (d) and (10) – Appeal allowed in part

[2014] UKFTT 308 (TC)


Updated: 03 December 2021; Ref: scu.525297