Vat – Input Tax : Apportionment – VALUE ADDED TAX – whether costs attributed directly to taxable supplies should be apportioned – whether land area based formula previously agreed with HMRC for making business/non-business split of residual costs over-compensates the appellant and should be replaced by HMRC’s income based formula – appeals allowed.
Citations:
[2017] UKFTT 578 (TC)
Links:
Jurisdiction:
England and Wales
VAT
Updated: 28 March 2022; Ref: scu.592627