VAT
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Bracegirdle v Commissioners for HM Revenue & Customs
VAT – Zero-rating – Building works – Construction of various buildings including flat adjacent to main house around courtyard – Planning permission confining use of flat to visitors and family…
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Bracegirdle v Commissioners for HM Revenue & Customs
VAT, Building
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Riverside Sports & Leisure Ltd v Commissioners for HM Revenue & Customs
VAT – School granting lease of sports and leisure centre to appellant on terms that school able to use certain facilities – Respondents assessing provision of facilities as standard-rated supply…
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Riverside Sports & Leisure Ltd v Commissioners for HM Revenue & Customs
VAT, Consideration for lease
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Merlewood Estates Ltd v Commissioners for Revenue & Customs
VAT – Zero rating – Appellant owning blocks of flats – Construction of further flats in roof spaces of blocks – Application to register for VAT for zero-rated taxable supplies…
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Merlewood Estates Ltd v Commissioners for Revenue & Customs
VAT – Building conversion
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Principal and Fellows of Newnham College in the University of Cambridge v HM Revenue & Customs
VAT – Exempt supplies – Refurbishment of college library – Appellant leasing building to subsidiary and electing to waive VAT exemption – Appellant claiming deduction of input tax on construction…
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Finanzamt Oschatz v Zweckverband zur Trinkwasserversorgung und Abwasserbeseitigung Torgau-Westelbien
Value added tax – European Community
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Walderdorff v Finanzamt Waldviertel C-451/06
Value added tax – Exemption – Leasing and letting of immovable property – Appellant granting fishing rights on land for consideration – Tribunal referring to European Court of Justice –…
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Walderdorff v Finanzamt Waldviertel C-451/06
VAT – Land