A taxing business
Watson, V.
A taxing business - 2001 - Property Week 66(26) 29 June 2001, 96(1) .
Considers "R v Customs and Excise Commissioners ex p Greenwich Property Ltd" where Customs and Excise (C) claimed that a zero-rated certificate for VAT should not have been issued to Greenwich Property, a wholly owned subsidiary of the University of Greenwich, for its student residences because it did not provide summer vacation accommodation itself but had granted a licence to Avery Hill, the company which had constructed and maintained the buildings under a PFI agreement, to do so. At judicial review, however, it was ruled that if C wanted to exclude the use of a third party it should have said so in the Concordat Para 37a, which permits educational institutions to issue zero-rating certificates where there is a non-qualifying summer vacation use. This had not been done and consequently it was held that to not apply the concession would be unfair and unlawful. Case Law
CONCORDAT PARA 37A
EXTRA STATUTORY CONCESSIONS
HALLS OF RESIDENCE
R V CUSTOMS AND EXCISE COMMISSIONERS EX P GREENWICH PROPERTY LTD
VACATION USE
VALUE ADDED TAX
VALUE ADDED TAX ACT 1994
ZERO-RATED
A taxing business - 2001 - Property Week 66(26) 29 June 2001, 96(1) .
Considers "R v Customs and Excise Commissioners ex p Greenwich Property Ltd" where Customs and Excise (C) claimed that a zero-rated certificate for VAT should not have been issued to Greenwich Property, a wholly owned subsidiary of the University of Greenwich, for its student residences because it did not provide summer vacation accommodation itself but had granted a licence to Avery Hill, the company which had constructed and maintained the buildings under a PFI agreement, to do so. At judicial review, however, it was ruled that if C wanted to exclude the use of a third party it should have said so in the Concordat Para 37a, which permits educational institutions to issue zero-rating certificates where there is a non-qualifying summer vacation use. This had not been done and consequently it was held that to not apply the concession would be unfair and unlawful. Case Law
CONCORDAT PARA 37A
EXTRA STATUTORY CONCESSIONS
HALLS OF RESIDENCE
R V CUSTOMS AND EXCISE COMMISSIONERS EX P GREENWICH PROPERTY LTD
VACATION USE
VALUE ADDED TAX
VALUE ADDED TAX ACT 1994
ZERO-RATED