Commentary

RCB/33/09 VAT—clarification of HMRC's policy following the House of Lords judgment in Newnham College

Part V16 Forms and other HMRC material

RCB/33/09 VAT—clarification of HMRC's policy following the House of Lords judgment in Newnham College

RCB/33/09 VAT—clarification of HMRC's policy following the House of Lords judgment in Newnham College

Revenue and Customs Brief, Issue 33. June 2009

This Revenue and Customs Brief announces HM Revenue and Customs' (HMRC) revised interpretation of the law following the judgment of the House of Lords in the case of The Principal and Fellows of Newnham College in the University of Cambridge [2008] UKHL 23. It also provides guidance for those businesses affected by the judgment.

The issue

The case before the House of Lords concerned whether Newnham was “in occupation” of the college library. If they were, their option to tax the library would be disapplied and their occupation would be for the purpose of making supplies of exempt education. Consequently, the VAT

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