The Commissioners for HM Revenue and Customs v University of Huddersfield Higher Education Corporation: [2014] UKUT 0438 (TCC)

Upper Tribunal Tax and Chancery decision of Mrs Justice Rose and Judge Sinfield on 2 October 2014.

• From: HM Courts & Tribunals Service and Upper Tribunal (Tax and Chancery Chamber)
• Published: 1 December 2016

• Category: Tax
• Release date: 2 October 2014

Read the full decision in The Commissioners for HM Revenue and Customs v University of Huddersfield Higher Education Corporation: [2014] UKUT 0438 (TCC).

VALUE ADDED TAX - University making exempt supplies of education services – refurbishment of leasehold property – lease of property to trust and underlease to University of property by trust – exercise of option to treat lease and underlease as taxable – whether input tax deductible as related to taxable supply of immovable property – purpose of EU and domestic legislation – whether scheme constitutes abuse of right - appeal allowed.

Published 1 December 2016