Cases - Holmwood House School Development v Customs and Excise

Record details

Name
Holmwood House School Development v Customs and Excise
Date
[2003]
Citation
UKVAT V18130
Legislation
Keywords
Construction – VAT – Licence to occupy land
Summary

A property developer built a new school building and entered into an agreement with 2 partnerships to allow use of the new building. The developer argued that there was a VATable supply of facilities. Customs argued there was a VAT-exempt licence to occupy. It was held that there were joint rights of occupation granted and the supply was exempt from VAT.