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North of England Zoological Society v Revenue & Customs (Value Added Tax : Input Tax); FTTTx 18 Jun 2015

References: [2015] UKFTT 287 (TC)
Links: Bailii
FTTTx 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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