St Helen’s School Northwood Ltd v Revenue and Customs: VDT 7 Feb 2006

INPUT TAX – Partial exemption – Special method – School constructed sports complex and granted licence for use out of school hours to trading company – Whether Customs acted unreasonably in rejecting a special method proposed by School that apportioned input tax on construction costs by reference to hours of use by School and company – No – Whether ‘standard method override’ producing similar result reasonable – No – VAT Act 1994 s.26(1) – VAT Gen Regs, regs 102 and 107B – Appeals dismissed

Citations:

[2006] UKVAT V19449

Links:

Bailii

Jurisdiction:

England and Wales

VAT

Updated: 18 July 2022; Ref: scu.239012