The University of Huddersfield Higher Education Corporation v Revenue and Customs: FTTTx 29 Apr 2013

VAT-input tax-abuse of rights-whether tax mitigation scheme by partially exempt university using discretionary trust to recover all input tax on refurbishment of building a tax advantage that constituted abuse of rights-no-appeal allowed.

[2013] UKFTT 429 (TC)
England and Wales


Updated: 20 November 2021; Ref: scu.515171