Market leading insight for tax experts
View online issue

Sunnyside Property Company Ltd v HMRC

In Sunnyside Property Company Ltd v HMRC (TC02839 – 29 August) a company (SN) operated a nursing home. In 2003 the ownership of the premises was transferred to a newly-incorporated associated company (SC) which leased them back to SN. SC subsequently reclaimed input tax on the refurbishment of the premises. HMRC rejected the claim on the basis that the input tax was wholly attributable to exempt supplies. SC appealed contending that it was making separate standard-rated supplies of facilities in addition to its exempt supplies of a lease of the premises. The First-tier Tribunal rejected this contention and dismissed the appeal holding that SC was making a single composite exempt supply of property and services and that none of the input tax was attributable to taxable supplies.

Read the decision

Why it matters: The First-tier Tribunal upheld HMRC’s contention that the scheme which...

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.
Please reach out to customer services at +44 (0) 330 161 1234 or 'customer.services@lexisnexis.co.uk' for further assistance.
EDITOR'S PICKstar
Top