Abbey National Plc v Customs and Excise: ChD 6 May 2005

Judges:

Hart J

Citations:

[2005] EWHC 831 (Ch), [2006] STC 852

Links:

Bailii

Jurisdiction:

England and Wales

Cited by:

Appeal from – Revenue and Customs v Abbey National Plc CA 29-Jun-2006
The court considered the effect in VAT on a ‘virtual assignment’ of a lease. . .
Cited – Clarence House Ltd v National Westminster Bank Plc ChD 23-Jan-2009
The claimant landlord alleged that the defendant tenant had transferred the lease under a ‘virtual assignment’ and that this was in breach of its lease.
Held: The Abbey National case was not helpful. However, the arrangement was not a breach . .
Lists of cited by and citing cases may be incomplete.

VAT, Landlord and Tenant

Updated: 29 September 2022; Ref: scu.224547