United Kingdom Upper Tribunal (Tax and Chancery Chamber)

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You are here: BAILII >> Databases >> United Kingdom Upper Tribunal (Tax and Chancery Chamber) >> Revenue And Customs v LOK’nSTORE Group Plc [2014] UKUT 288 (TCC) (23 June 2014)
URL: http://www.bailii.org/uk/cases/UKUT/TCC/2014/288.html
Cite as: [2015] STC 112, [2014] BVC 523, [2014] UKUT 288 (TCC), [2014] STI 2404

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Revenue And Customs v LOK’nSTORE Group Plc [2014] UKUT 288 (TCC) (23 June 2014)

VAT – input tax - partial exemption – company making taxable supplies of storage and exempt supplies of insurance – special method for calculating proportion of deductible input tax on overheads – whether special method produces fairer and more reasonable result than standard method – held yes by FTT – whether FTT erred in law in so concluding – held no – appeal dismissed

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