United Kingdom Upper Tribunal (Tax and Chancery Chamber)

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You are here: BAILII >> Databases >> United Kingdom Upper Tribunal (Tax and Chancery Chamber) >> Revenue And Customs v University Of Huddersfield [2014] UKUT 438 (TCC) (02 October 2014)
URL: http://www.bailii.org/uk/cases/UKUT/TCC/2014/438.html
Cite as: [2014] STI 3076, [2014] BVC 537, [2014] UKUT 438 (TCC), [2015] STC 307

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Revenue And Customs v University Of Huddersfield [2014] UKUT 438 (TCC) (02 October 2014)

VALUE ADDED TAX - University making exempt supplies of education services – refurbishment of leasehold property – lease of property to trust and underlease to University of property by trust – exercise of option to treat lease and underlease as taxable – whether input tax deductible as related to taxable supply of immovable property – purpose of EU and domestic legislation – whether scheme constitutes abuse of right - appeal allowed

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