The College had decided to demolish and rebuild its library. It elected to waive exemption to VAT so as to recover the VAT on its rebuilding costs. It had set up and funded an independent company to carry out the works, granting it a lease of the site. It appealed a decision of the tribunal setting its election aside.
Held: The tribunal had treated the statutory provisions as anti-avoidance legislation. This was an error. The scheme was effective to allow te VAT to be reclaimed.
Judges:
Lord Justice Chadwick Lord Justice Lloyd The Chancellor of the High Court
Citations:
[2006] EWCA Civ 285, [2006] STC 1010
Links:
Statutes:
Value Added Tax Act 1994 82591)
Jurisdiction:
England and Wales
Cited by:
Appeal from – Principal and Fellows of Newnham College In the University of Cambridge v Revenue and Customs HL 16-Apr-2008
A new library had been built for the college. A company owned by the college took a lease of it from the college, and reclaimed the input tax paid on construction. The company managed the library.
Held: The Revenue’s appeal failed. The . .
Lists of cited by and citing cases may be incomplete.
VAT
Updated: 20 August 2022; Ref: scu.239219