In The Glasgow School of Art v HMRC [2019] UKUT 173 (6 June 2019) the UT found that a school could not recover input tax incurred on a building let to its students’ union.
The school had carried out a redevelopment project which consisted of the demolition of two buildings the partial demolition of a building known as the Assembly Building and the construction of a new building known as the Reid Building. All that was retained of the Assembly Building were the facades on three sides and the roof and it now shared a party wall with the Reid Building. The only common facilities for the two buildings were the sprinkler and air handling systems which were centralised in the Reid Building; and the heating which was centralised in another nearby building together with that for other premises....
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In The Glasgow School of Art v HMRC [2019] UKUT 173 (6 June 2019) the UT found that a school could not recover input tax incurred on a building let to its students’ union.
The school had carried out a redevelopment project which consisted of the demolition of two buildings the partial demolition of a building known as the Assembly Building and the construction of a new building known as the Reid Building. All that was retained of the Assembly Building were the facades on three sides and the roof and it now shared a party wall with the Reid Building. The only common facilities for the two buildings were the sprinkler and air handling systems which were centralised in the Reid Building; and the heating which was centralised in another nearby building together with that for other premises....
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If you do not subscribe but are a registered user, please enter your details in the following boxes:
.jpg?sfvrsn=335a554c_0 "300 x 250 (MPU)")