Put through the mill over the recovery of tax costs
Connell, Alan
Put through the mill over the recovery of tax costs - 2006 - Estates Gazette (0638) 23 September 2006, 188-189(2) .
Discusses two recent cases which relate to the refurbishment of buildings for educational purposes, and the implications which these have for educational institutions' VAT planning. In the first case, the University of Huddersfield was unsuccessful when it attempted to optimise its VAT position using lease and leaseback, whereas Newnham College Cambridge were more successful with regards to VAT in the second case discussed.
UNIVERSITY OF HUDDERSFIELD HIGHER EDUCATION CORP V CUSTOMS AND EXCISE COMMISSIONERS
NEWNHAM COLLEGE, CAMBRIDGE V CUSTOMS AND EXCISE COMMISSIONERS
VALUE ADDED TAX
England and Wales--1543-
Put through the mill over the recovery of tax costs - 2006 - Estates Gazette (0638) 23 September 2006, 188-189(2) .
Discusses two recent cases which relate to the refurbishment of buildings for educational purposes, and the implications which these have for educational institutions' VAT planning. In the first case, the University of Huddersfield was unsuccessful when it attempted to optimise its VAT position using lease and leaseback, whereas Newnham College Cambridge were more successful with regards to VAT in the second case discussed.
UNIVERSITY OF HUDDERSFIELD HIGHER EDUCATION CORP V CUSTOMS AND EXCISE COMMISSIONERS
NEWNHAM COLLEGE, CAMBRIDGE V CUSTOMS AND EXCISE COMMISSIONERS
VALUE ADDED TAX
England and Wales--1543-