Market leading insight for tax experts
View online issue

News

VAT and occupation
 
HMRC Brief 33/09 issued on 8 June states:
 
'VAT: clarification of HMRC's policy following the House of Lords judgment in Newnham College
 
'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...

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:

Alternatively, you can register free of charge to read a limited amount of subscriber content per month.
Once you have registered, you will receive an email directing you back to read this article in full.
EDITOR'S PICKstar
Top