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Put through the mill over the recovery of tax costs

By: Language: English Series: Estates Gazette ; (0638) 23 September 2006, 188-189(2)Publication details: 2006Subject(s): Summary: Discusses two recent cases which relate to the refurbishment of buildings for educational purposes, and the implications which these have for educational institutions' VAT planning. In the first case, the University of Huddersfield was unsuccessful when it attempted to optimise its VAT position using lease and leaseback, whereas Newnham College Cambridge were more successful with regards to VAT in the second case discussed.
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Item type Current library Call number Copy number Status Date due Barcode
Journal article London Journal article L135124 (Browse shelf(Opens below)) 1 Available 135124-1001

Discusses two recent cases which relate to the refurbishment of buildings for educational purposes, and the implications which these have for educational institutions' VAT planning. In the first case, the University of Huddersfield was unsuccessful when it attempted to optimise its VAT position using lease and leaseback, whereas Newnham College Cambridge were more successful with regards to VAT in the second case discussed.