The Royal College of Paediatricians and Child Health v Revenue and Customs: FTTTx 27 Mar 2013

FTTTx VAT – Whether sale of property subject to agreement for lease TOGC – on facts – yes – Whether assessment to tax made timeously – no – Whether vendor of property required to repay input VAT to reflect partially exempt use of property by purchaser – no – appeals allowed.

Judges:

Demack J

Citations:

[2013] UKFTT 202 (TC)

Links:

Bailii

VAT

Updated: 14 November 2022; Ref: scu.472421