Disapplication of the option to tax — relevant case law

The following Value Added Tax guidance note Produced by Tolley provides comprehensive and up to date tax information covering:

  • Disapplication of the option to tax - relevant case law
  • Newnham College v Revenue & Customs Commissioners
  • Winterthur Life v C&E Commissioners
  • Brambletye School Trust v C&E Commissioners
  • Trustees of the Lyndon David Hollinshead v C&E Commissioners
This content is no longer in use on TolleyGuidance
This content is no longer in use on TolleyGuidance
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