000			01616cam a2200277 4500
001			ABS64196
008			000000n2001 000 0 eng u
035			_a(Sirsi) u113578
100			_aWatson, V.
245		2	_aA taxing business
260			_c2001
490			_aProperty Week _v66(26) 29 June 2001, 96(1)
520			_aConsiders "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
590			_aABS
650			_aCONCORDAT PARA 37A
650			_aEXTRA STATUTORY CONCESSIONS
650			_aHALLS OF RESIDENCE
650			_aR V CUSTOMS AND EXCISE COMMISSIONERS EX P GREENWICH PROPERTY LTD
650			_aVACATION USE
650			_aVALUE ADDED TAX
650			_aVALUE ADDED TAX ACT 1994
650			_aZERO-RATED
690			_aTAXATION
700			_aWalters, P.
942			_n0
999			_c67669 _d67669