– 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

Case Law – Bradshaw & Ors t/a Trustees for Taylor Dyne Ltd Pension Fund. [1992] BVC 638

Generally

Case Law – Acre Friendly Society. [1992] BVC 814

Leasehold property

Case Law – University of Huddersfield Higher Education Corporation v Revenue and Customs Commissioners [2016] BVC 16

Partial exemption special method

Case Law – Louis Dreyfus & Co Ltd. [1994] BVC 604