University of Essex v Revenue and Customs: FTTTx 13 Apr 2010

VAT group – s 43 VATA – single taxable entity analysis – interaction with capital goods scheme when company joins group – VAT Regulations 1995, Part XV. Refusal of application to backdate application to de-group – jurisdiction – reasonableness of HMRC decision

[2010] UKFTT 162 (TC)
Bailii
England and Wales

VAT

Updated: 30 November 2021; Ref: scu.422209