Fireguard Developments Ltd v Revenue & Customs (VAT - EXEMPT SUPPLIES : Land) [2018] UKFTT 284 (TC)
Notes: VAT - input tax - whether attributable to an exempt or zero - rated supply - Item 1 of Group 5 of Schedule 8 to VATA 1994 - Note 7 - whether or not two properties had been used as dwellings in the period of ten years immediately preceding their sales - agreement in respect of one property that it had not been used as a dwelling within the ten year period - finding that the second property had been used as a dwelling within the ten year period - appeal allowed in part