VAT
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Haringey London Borough Council v Commissioners of Customs & Excise
Exhibition centre — Premises burned down and then reconstructed — Carrying on of business — Commercial letting and non-business purposes — Statutory duty to maintain exhibition centre — Establishing primary…
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Commissioners of Customs & Excise v Church Schools Foundation Ltd
Charity rendering services by improving school buildings leased to operating charity – Improvements partly funded by “grants” made by operating charity – Neither services nor grants contemplated by lease -…
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Jubilee Hall Recreation Centre Ltd v Commissioners of Customs & Excise; St Dunstans Educational Foun
Works being carried out to sports centres run by registered charities – Whether supplies in respect of works to be zero-rated – Whether centres intended for use “as a village…
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Jubilee Hall Recreation Centre Ltd v Commissioners for Customs & Excise
VAT – Zero rating – Jubilee Hall, Covent Garden – Whether used solely as village hall – Whether services provided for local community – Whether supplies in respect of refurbishment…
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de Jong v Staatssecretaris van Financien (Case no C-20/91)
Value added tax — Building contractor — Purchase of land — House built for personal use — Dutch tax authorities assessing contractor on basis of land and house as single…
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Commissioners of Customs & Excise v Moorish
Listed building severely damaged by fire – Builder carrying out works on building – Whether works “approved alteration” of protected building and zero rated – Item 2 of Group 8A…
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Nell Gwynn House Maintenance Fund Trustees v Commissioners of Custom & Excise
Maintenance fund — Supply of property services — VAT paid in relation to provision of cleaning staff etc — New fund trustees seeking repayment of VAT — Whether supply of…
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R v Commisioners of Customs and Excise, ex parte Greenwich Property Ltd
University constructing student residences – Developers able to use buildings in vacation time – University relying upon concession by Commissioners – Issuing certificate to developers stating supply relating to building…
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McGrath v Commissioners of Customs and Excise
Exemption for licence to occupy land — Not applicable in case of boarding house or similar establishment — Guest house — Permanent guests and casual guests catered for — Different…
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Commissioners of Customs & Excise v Briararch Ltd; Same v Curtis Henderson Ltd
Input tax — Building works — Intention to grant major interest in buildings on completion of works — Inability to find purchaser — Granting of short let pending disposal of…
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Nell Gwynn House Maintenance Fund Trustees v Commissioners of Customs & Excise
Trustee managing maintenance fund for upkeep of property – Trustee remunerated out of fund – Whether trustee supplying service or merely arranging for service to be carried out – Whether…
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Cooper & Chapman (Builders) Ltd v Commissioners of Customs & Excise
Conversion of house into flats for holiday lettings — Input tax on conversion costs reclaimed — Some flats let for holiday accommodation — VAT-exempt lease of whole building subsequently granted…