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Gateshead Talmudical College v HMRC

In Gateshead Talmudical College v HMRC (Upper Tribunal – 21 April) a college of religious education arranged for the construction of an extension to its premises.

In September 1996 it registered for VAT describing its business as property letting’. In November 1996 it leased the extension to a company (S) which leased it back to the college.

Both S and the college opted to tax the property and the college claimed a repayment of VAT on the construction costs. HMRC made the repayment.

From November 1996 to August 1998 S and the college accounted for output tax on the rental payments under the lease and leaseback agreement. However they both failed to account for tax after August 1998. In July 1999 S was struck off the Register of Companies.

In 2002 HMRC made assessments under VAT...

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