Decision Number: |
TC 04479 |
Appellant:
|
North of England Zoological Society |
Respondent:
|
The Commissioners for Her Majesty's Revenue & Customs |
Chairmen / Special
Commissioners: |
Jonathan CANNAN
|
Date Of Decision:
|
19/06/2015 |
Main Category:
|
VAT - INPUT TAX |
Main Subcategory:
|
Attribution |
Notes:
|
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 |
Decision(s) to Download:
|
TC4479.pdf
|