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:
Jurisdiction:
England and Wales
VAT
Updated: 15 August 2022; Ref: scu.225123