Sunnyside Property Company Ltd v Revenue and Customs: FTTTx 22 Aug 2013

FTTTx VALUE ADDED TAX – refurbishment of nursing home premises – lease of premises by company to subsidiary – services provided under separate agreement – whether single exempt supply of property together with services or independent supplies of property and services – held, single composite exempt supply of property and services – similar conclusion on basis of manner in which arrangements implemented in practice – deductibility of input tax – held none of input tax on construction costs attributable to taxable supplies – appeal dismissed
Procedure – application for late admission of appeals granted and some appeals consolidated with main appeal


[2013] UKFTT 447 (TC)




England and Wales


Updated: 19 May 2022; Ref: scu.515228