Gateshead Talmudical College v 皇冠体育app Commissioners for HM Revenue and Customs: [2011] UKUT 131 (TCC)
Upper Tribunal Tax and Chancery decision of Judge Oliver on 15 April 2011.
Read the full decision in .
INPUT TAX 鈥� Capital goods scheme 鈥� Adjustment 鈥� Decrease in use of capital item in making taxable supplies 鈥� College makes educational supplies 鈥� College incurred capital expenditure on building extension to premises 鈥� College leased premises to tenant company 鈥� Opted to tax premises 鈥� College took lease back from tenant company 鈥� After initial period tenant company struck off register and lease became bona vacantia 鈥� No rent paid after initial period 鈥� Whether adjustment to relief for input tax required by change of use 鈥� Appeal dismissed 鈥� VAT Act 1994 s24(1) and reg 115(2) of Gen Regs.
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Published 1 December 2016