Commentary

BB/9/06 VAT—clarification of HMRC's policy following the Court of Appeal's decision in Newnham College

Part V16 Forms and other HMRC material

BB/9/06 VAT—clarification of HMRC's policy following the Court of Appeal's decision in Newnham College

BB/9/06 VAT—clarification of HMRC's policy following the Court of Appeal's decision in Newnham College

Business Brief, Issue 9. 17 July 2006

This Business brief article announces that the House of Lords has given HM Revenue & Customs' (HMRC) leave to appeal the decision of the Court of Appeal in the case of The Principal and Fellows of Newnham College Cambridge (CA [2006] EWCA Civ 285; [2006] All ER (D) 368 (Mar)). It also provides interim guidance for those businesses affected by the Court of Appeal decision.

The issue

The case concerns whether or not Newnham is in occupation of the college library. If

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