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Was the appellant entitled to use the standard method override to deduct input tax on overheads?

By Andrew Needham, May 2022

Summary

This appeal concerned the method for the recovery of residual input tax during the period from 2012/13 to 2017/18 (inclusive) by the appellant, which made taxable supplies of hospitality and entertainment and exempt gaming supplies from its premises, the Hippodrome in London’s Leicester Square.

Background

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