VALUE ADDED TAX – University making exempt supplies of education services – refurbishment of leasehold property – lease of property to trust and underlease to University of property by trust – exercise of option to treat lease and underlease as taxable – whether input tax deductible as related to taxable supply of immovable property – purpose of EU and domestic legislation – whether scheme constitutes abuse of right – appeal allowed
[2014] UKUT 438 (TCC), [2015] STC 307, [2014] BVC 537, [2014] STI 3076
Bailii
England and Wales
VAT
Updated: 12 November 2021; Ref: scu.537629
