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Robert Gordon’s College v Customs and Excise Commisssioners: HL 27 Nov 1995

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 fromCommissioners 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 toCommissioners 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

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