VAT
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Commissioners for Revenue & Customs v Denyer
Value added tax Interest in land
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St Helen’s School Northwood Ltd v Commissioners for Revenue & Customs
VAT — Construction costs — Partial exemption from VAT — Sports complex to be built by school for exempt educational supplies plus taxable supplies outside school hours — Whether appropriate…
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Riverside Housing Association Ltd v Commissioners for Revenue & Customs
Housing association — VAT — Eligibility for zero-rating — Whether association’s activities conducted in course or furtherance of a business — Item 2(a) in Group 5 of Schedule 8 to…
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Heger Rudi GmbH v Finanzamt Graz-Stadt
Fishing rights — Supply of services — Place of supply — Appellant German company buying fishing quotas in Austria from company based there — Appellant selling permits to customers residing…
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Marlow Gardner & Cooke Ltd Directors Pension Scheme v Commissioners of Revenue & Customs
Sale of property — Seller electing to waive exemption — Seller failing to notify Revenue of election until after property sold — Revenue accepting election — Purchaser challenging seller’s election…
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Abbey National plc v Commissioners of Revenue & Customs
Sale and leaseback — Virtual assignment — Appellants assessing VAT on basis of no letting — Whether transaction exempt from VAT as leasing or letting of immovable property — Whether…
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Principal and Fellows of Newnham College in the University of Cambridge v Commissioners of Revenue & Customs
College — Exempt supplies — Refurbishment of library — Appellant leasing building to subsidiary and electing to waive VAT exemption — Appellant claiming deduction of input tax on construction works…
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Byrom and others (t/a Salon 24) v Commissioners of Revenue & Customs
VAT — Licences to occupy rooms in massage parlour — Provision of other services — Whether supply exempt from VAT as supply of licences to occupy land — Appeal dismissed
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Turn-und Sportunion Waldburg v Finanzlandesdirektion für Oberösterreich
Value added tax — National law exempting non-profit-making sports club — Exemption for leasing and letting of immovable property — Taxpayers having right of option to tax — Sports club…
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Centralan Property Ltd v Commissioners of Customs & Excise
Immovable property — University authorising construction works — Reversionary lease — Tax planning — Grant of VAT-exempt 999-year lease to non-VAT registered subsidiary at full premium and transfer of freehold…
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Commissioners of Revenue & Customs v Fenwood Developments Ltd
Construction — Supply of building services and materials — Mental health care facility — Whether similar to hospital or prison for purposes of VAT rating — Appeal dismissed
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Commissioners of Revenue & Customs v Jacobs
Flats — Former school — Residential conversion — Claim for VAT refund on construction works — Tribunal finding building as a whole non-residential albeit with residential elements — Whether tribunal…