Gateshead Talmudical College v The Commissioners for HM Revenue and Customs: [2011] UKUT 131 (TCC)

Upper Tribunal Tax and Chancery decision of Judge Oliver QC on 15 April 2011.

Read the full decision in Gateshead Talmudical College v The Commissioners for HM Revenue and Customs: [2011] UKUT 131 (TCC).

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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