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Decision Number: |
TC 04479 |
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Appellant:
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North of England Zoological Society |
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Respondent:
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The Commissioners for Her Majesty's Revenue & Customs |
Chairmen / Special
Commissioners: |
Jonathan CANNAN
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Date Of Decision:
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19/06/2015 |
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Main Category:
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VAT - INPUT TAX |
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Main Subcategory:
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Attribution |
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Notes:
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VALUE ADDED TAX – input tax – attribution to taxable supplies – partial exemption – standard method override – whether animal related costs of a zoo are attributable to taxable supplies of catering and retail – direct and immediate link – appeal allowed |
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Decision(s) to Download:
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TC4479.pdf 
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