In Cambridge University Boathouse Ltd v HMRC [2021] UKFTT 382 (TC) (28 October 2021) the FTT held that the ultimate beneficiaries of the supply of a boathouse to numerous rowing clubs were the clubs as the taxpayers contended and not the individual rowers as HMRC contended.
In Harley Scott Commercial Ltd (formerly Store First Midlands Ltd) v HMRC [2021] UKFTT 368 (TC) (11 October) the dispute was about VAT on the grant of long leases of ‘store pods’ which could only be used for self-storage. The pods were constructed by the taxpayer company in existing buildings from steel and plywood and were leased for terms of 999 years. Investors had the option of using the pod themselves letting it to a third party or leasing it back to the company for letting to third parties. 99% of...
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In Cambridge University Boathouse Ltd v HMRC [2021] UKFTT 382 (TC) (28 October 2021) the FTT held that the ultimate beneficiaries of the supply of a boathouse to numerous rowing clubs were the clubs as the taxpayers contended and not the individual rowers as HMRC contended.
In Harley Scott Commercial Ltd (formerly Store First Midlands Ltd) v HMRC [2021] UKFTT 368 (TC) (11 October) the dispute was about VAT on the grant of long leases of ‘store pods’ which could only be used for self-storage. The pods were constructed by the taxpayer company in existing buildings from steel and plywood and were leased for terms of 999 years. Investors had the option of using the pod themselves letting it to a third party or leasing it back to the company for letting to third parties. 99% of...
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