Gateshead Talmudical College v HMRC [2011] UKUT 131 (TCC) (15 April 2011)

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United Kingdom Upper Tribunal (Tax and Chancery Chamber)

You are here: BAILII >> Databases >> United Kingdom Upper Tribunal (Tax and Chancery Chamber) >> Gateshead Talmudical College v HMRC [2011] UKUT 131 (TCC) (15 April 2011)
URL: http://www.bailii.org/uk/cases/UKUT/TCC/2011/131.html
Cite as: [2011] UKUT 131 (TCC)

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INPUT TAX – Capital goods scheme – Adjustment – Decrease in use of capital item in making taxable supplies – College makes educational supplies – College incurred capital expenditure on building extension to premises – College leased premises to tenant company – Opted to tax premises – College took lease back from tenant company – After initial period tenant company struck off register and lease became bona vacantia – No rent paid after initial period – Whether adjustment to relief for input tax required by change of use – Appeal dismissed – VAT Act 1994 s24(1) and reg 115(2) of Gen Regs

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	United Kingdom Upper Tribunal (Tax and Chancery Chamber)
You are here: BAILII >> Databases >> United Kingdom Upper Tribunal (Tax and Chancery Chamber) >> Gateshead Talmudical College v HMRC [2011] UKUT 131 (TCC) (15 April 2011) URL: http://www.bailii.org/uk/cases/UKUT/TCC/2011/131.html Cite as: [2011] UKUT 131 (TCC)