VALUE ADDED TAX – input tax – transfer by local authority of housing stock to registered social landlord – transferee undertaking to repair, improve and maintain houses – cost of repair of tenanted dwellings – whether landlord using repair services for purpose of making taxable supply to local authority or exempt supplies of housing to tenants – consideration – whether transfer a barter arrangement – no – payment by government agency of grant to compensate for negative value of transferred houses – whether consideration for the undertaking – no – transferee making only exempt supplies of housing – appeal dismissed
[2004] UKVAT V18750
Bailii
England and Wales
Updated: 16 October 2021; Ref: scu.213726