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 DBE and Judge Sinfield on 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.

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