Commentary

RCB/67/09 VAT—liability of property service charges following the European Court of Justice case of RLRE Tellmer (C-572/07)

Part V16 Forms and other HMRC material

RCB/67/09 VAT—liability of property service charges following the European Court of Justice case of RLRE Tellmer (C-572/07)

RCB/67/09 VAT—liability of property service charges following the European Court of Justice case of RLRE Tellmer (C-572/07)

Revenue & Customs Brief, Issue 67. 27 October 2009

This Revenue & Customs Brief sets out HM Revenue & Customs' (HMRC) view of the judgment of the European Court of Justice (“ECJ”) in the case of RLRE Tellmer (“Tellmer”) and confirms that the UK's current VAT treatment of service charges is unchanged following this decision.

Background

The issue was whether the leasing of apartments and the related cleaning of the common parts of the apartment building formed a single exempt supply by the landlord, Tellmer. Tellmer argued this was

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