West of Scotland Colleges Partnership v Revenue and Customs: FTTTx 20 Jun 2014

FTTTx VAT – Cost – saving group exemption – whether exact reimbursement of share of joint expenses – No – Article 132, Council Directive 2006/112/EC and Section 31, Schedule 9 (Group 16) VATA 1994 – Appeal refused.

[2014] UKFTT 622 (TC)
Bailii

VAT

Updated: 16 December 2021; Ref: scu.533716