FTTTx VAT – option to tax land – whether golf course land was asset of Appellant at time of election to waive exemption – yes – whether golf course land was asset of Appellant at later time – yes – whether Appellant made supplies of land – yes – whether supplies taxable by virtue of election to waive exemption – yes
[2013] UKFTT 406 (TC)
Bailii
England and Wales
VAT
Updated: 20 November 2021; Ref: scu.515196
