The self-supply rules applied despite the use by the taxpayer of an intermediate lease and a separate company to carry on certain activities.
Citations:
Times 06-Sep-1994
Jurisdiction:
England and Wales
Citing:
Appealed to – Robert Gordon’s College v Customs and Excise Commisssioners HL 27-Nov-1995
Input tax was recoverable by a school sports centre management, despite the use by the school. Self supply transactions must be looked at each individually, not as a whole series. . .
Cited by:
Appeal from – Robert Gordon’s College v Customs and Excise Commisssioners HL 27-Nov-1995
Input tax was recoverable by a school sports centre management, despite the use by the school. Self supply transactions must be looked at each individually, not as a whole series. . .
Lists of cited by and citing cases may be incomplete.
VAT
Updated: 08 April 2022; Ref: scu.79352
