Legislation

Schedule 6 to the VAT Act 1994

1 decision citing this instrument.

Provisions cited

paragraph 5 of Schedule 6 to the VAT Act 1994

Decisions

First National Telecom Services Ltd v Her Majesty's Revenue & Customs

Tax LawVAT and Duties Tribunal3 Aug 2006Added 6 Aug 2026

First National Telecom Services Ltd appealed against assessments to value added tax totalling £1,329,234 covering the eight prescribed accounting periods from 1 December 2001 to 30 November 2003. The calculation of the…