Cases - Hammersmith & West London College v Customs & Excise Commissioners
Record details
- Name
- Hammersmith & West London College v Customs & Excise Commissioners
- Date
- [2002]
- Citation
- VAT decision 17540
- Legislation
- Keywords
- Value added tax - option to tax on property - college of further education - whether assistant principal authorised to make option
- Summary
-
The assistant principal of the above college opted to tax 3 properties owned by the college. Later, the college sold one of the properties without accounting for VAT. The college appealed, contending that the assistant principal did not have the authority to make the option. The tribunal dismissed the college's appeal.