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.