FTTTx Value added tax – whether input tax recoverable – tax incurred on non-business investment activity raising income used by University to facilitate and support its other activities both taxable and exempt – whether fees incurred on management of fund an overhead for input tax to be treated as residual – yes – tax recoverable under Appellant’s partial special exemption
[2013] UKFTT 444 (TC)
Bailii
VAT
Updated: 20 November 2021; Ref: scu.515231
