Newman College In the University of Cambridge v Customs and Excise: VDT 14 Feb 2005

VDT Landlord Property – Construction and renovation of library by College – Irrecoverable VAT – Lease of library to subsidiary company – Election to waive election – Arrangements for subsidiary company to provide library services to College – Whether election to waive exemption disapplied under Sch 10, para 2(3AA) VATA 1999 – Yes – Whether tax mitigation scheme not in accordance with Sixth Directive – yes – Appeal dismissed

Citations:

[2005] STI 816, [2005] BVC 2374, [2005] V and DR 36, [2005] UKVAT V18936

Links:

Bailii, Bailii

VAT, Construction

Updated: 04 July 2022; Ref: scu.230214