Refurbishments
– see also Alterations to buildings
Input tax
Case Law –
Whiteholme Ltd. [1993] BVC 693
Input tax credit pre-option to tax
Disallowance conflicting with Community law
Generally
Case Law –
Acre Friendly Society. [1992] BVC 814
Leasehold property
Partial exemption special method
Case Law –
Louis Dreyfus & Co Ltd. [1994] BVC 604