LON (91/1454)

No. 12,462

Decision given 18 July 1994.

Input tax – Local authority – Refund of tax – Partial exemption – Non-business supplies – Calculation of input tax attributable to exempt supply of grant of licence to occupy land – Whether ‘insignificant proportion’ of the tax chargeable – Jurisdiction of tribunal – Whether appellate or supervisory – Status of para. 7 of Notice 749 relating to local authorities – Whether delegated legislation – Whether assessment made under Value Added Tax Act 1983, Sch. 7, para. 4(1) or (2) – Value Added Tax Act 1983, s. 14, 15, 20(1) and (2); Sch. 7, para. 4(1) and (2).

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