University of Southampton v Customs and Excise: VDT 8 Mar 2005

VALUE ADDED TAX – input tax – whether goods or services supplied to the Appellant, and used for the purposes of publicly funded research, were used for the purpose of a business carried on by the Appellant – no – appeal dismissed – VATA 1994 Ss 24-26; VAT Regulations 1995 SI 1995 No. 2518 Reg 101

Citations:

[2005] UKVAT V18972

Links:

Bailii

Jurisdiction:

England and Wales

VAT

Updated: 15 August 2022; Ref: scu.225123