Land was transferred by a partnership to one of the partners and his wife. The consideration stated in the transfer was andpound;125,000, but each transferee had paid a similar sum into the partnership account. The respondents said that VAT should have been charged, and on a VAT inclusive price of andpound;250,000. The taxpayer appealed.
Held: A transfer of an interest in land is an exempt supply for VAT purposes unless the owner has waived exemption. The partnership had waived exemption. The transfer was not of the interest only of the retiring partner. The form as used was not the sole determinant of the issues. Given the circumstances, the tribunal was free to find as it had.
Judges:
Kay, Lord Justice Kay Lord Justice Mummery The Honourable Mr Justice Gage
Citations:
[2004] EWCA Civ 1591, Times 06-Dec-2004
Links:
Jurisdiction:
England and Wales
Citing:
Appeal from – Fengate Developments (A Partnership) v The Commissioners of Customs and Excise ChD 6-Feb-2004
. .
Cited – Commissioners of Customs and Excise v Reed Personnel Services Ltd QBD 13-Apr-1995
A company providing agency nurses was not itself providing nursing services and was not exempt from VAT. Where a tripartite contract was unclear on the liability for VAT, the tribunal was to look on it as a whole. It was the function of the Tribunal . .
Cited by:
Appealed to – Fengate Developments (A Partnership) v The Commissioners of Customs and Excise ChD 6-Feb-2004
. .
Lists of cited by and citing cases may be incomplete.
VAT, Land
Updated: 27 June 2022; Ref: scu.220223
