Welcome to the first edition of the 2009 PricewaterhouseCoopers Legal LLP's series of alerts for indirect tax case law developments which may arise over coming weeks together with the relevant legislation and history and their analysis of the implications of the cases.
The Chancellor Masters and Scholars of the University of Cambridge v HMRC (CH/2008/APP/0304)
The issues
This case concerns whether supplies of fuel and power to the Chancellor Masters and Scholars of the University of Cambridge (“the University”) were to be used other than in the course and furtherance of a business and so whether the said supplies are liable to the reduced rate of VAT. The case also...
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Welcome to the first edition of the 2009 PricewaterhouseCoopers Legal LLP's series of alerts for indirect tax case law developments which may arise over coming weeks together with the relevant legislation and history and their analysis of the implications of the cases.
The Chancellor Masters and Scholars of the University of Cambridge v HMRC (CH/2008/APP/0304)
The issues
This case concerns whether supplies of fuel and power to the Chancellor Masters and Scholars of the University of Cambridge (“the University”) were to be used other than in the course and furtherance of a business and so whether the said supplies are liable to the reduced rate of VAT. The case also...
If you or your firm subscribes to Taxjournal.com, please click the login box below:
If you do not subscribe but are a registered user, please enter your details in the following boxes:
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