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 and Judge Sinfield on 2 October 2014.
Read the full decision in .
VALUE ADDED TAX - University making exempt supplies of education services 鈥� refurbishment of leasehold property 鈥� lease of property to trust and underlease to University of property by trust 鈥� exercise of option to treat lease and underlease as taxable 鈥� whether input tax deductible as related to taxable supply of immovable property 鈥� purpose of EU and domestic legislation 鈥� whether scheme constitutes abuse of right - appeal allowed.
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Published 1 December 2016