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Commissioners of Customs and Excise v Robert Gordon’s College: ChD 6 Sep 1994

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 toRobert 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 fromRobert 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

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