The Commissioners for HM Revenue and Customs v Lok'nStore Group Plc: [2014] UKUT 0288 (TCC)
Upper Tribunal Tax and Chancery decision of Mr Justice Henderson on 23 June 2014.
Read the full decision .
VAT 鈥� input tax - partial exemption 鈥� company making taxable supplies of storage and exempt supplies of insurance 鈥� special method for calculating proportion of deductible input tax on overheads 鈥� whether special method produces fairer and more reasonable result than standard method 鈥� held yes by FTT 鈥� whether FTT erred in law in so concluding 鈥� held no 鈥� appeal dismissed.
Updates to this page
Published 1 December 2016