Customs and Excise v R and R Pension Fund: ChD 7 May 1996

Appeal by the Commissioners from a decision of the VAT Tribunal in an appeal whereby the Tribunal allowed an appeal by the respondents, Trustees of the R and R Pension Fund, against a decision of the Commissioners contained in two letters the decisions being that the provisions of the Capital Goods Scheme, set out in Regulation 37 of the VAT (General) Regulations 1985, as well as the provisions at paragraph 3(9) of Schedule 10 to the VAT Act 1994, both apply to the respondents’ input tax apportionment.

Buxton J
[1996] EWHC 385 (Ch), [1996] STC 889
England and Wales


Updated: 23 January 2022; Ref: scu.569416