VDT INPUT TAX – Capital goods – Partial use for non-business purpose – Charity making taxable supplies as well as providing free exhibitions – Purchase of adjoining listed building – Reconstruction of adjoining building for business and non-business use – Whether Lennartz applies to VAT on construction services – Principal VAT Directive (2006/112/EC) Art 26.1(a) (ex Sixth Dir Art 6.2) – Appeal allowed.
Citations:
[2008] UKVAT V20720
Links:
Jurisdiction:
England and Wales
VAT, Charity
Updated: 19 July 2022; Ref: scu.272983
