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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