Input tax was recoverable by a school sports centre management, despite the use by the school. Self supply transactions must be looked at each individually, not as a whole series.
Citations:
Ind Summary 18-Dec-1995, Times 27-Nov-1995
Jurisdiction:
England and Wales
Citing:
Appeal from – Commissioners of Customs and Excise v Robert Gordon’s College ChD 6-Sep-1994
The self-supply rules applied despite the use by the taxpayer of an intermediate lease and a separate company to carry on certain activities. . .
Cited by:
Appealed to – Commissioners of Customs and Excise v Robert Gordon’s College ChD 6-Sep-1994
The self-supply rules applied despite the use by the taxpayer of an intermediate lease and a separate company to carry on certain activities. . .
Lists of cited by and citing cases may be incomplete.
VAT
Updated: 15 May 2022; Ref: scu.88804