Nick Skerrett and Tony Hopkinson examine a recent judgment of the CJEU concerning the VAT liability of services provided to tenants under a property lease, which arguably diverges from the approach taken in Tellmer
In Field Fisher Waterhouse LLP v HMRC (Case C-392/11) a firm of solicitors leased serviced office accommodation. The lease agreement provided for three rents in respect of: (i) the occupation of the premises; (ii) a share of the costs of insuring the building; and (iii) services under the lease which had to be provided by the landlord.
The services under (iii) included the provision of maintenance cleaning access to water heating security and lighting (the ‘services’).
Had Field Fisher Waterhouse (FFW) incurred the costs of those services directly it...
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Nick Skerrett and Tony Hopkinson examine a recent judgment of the CJEU concerning the VAT liability of services provided to tenants under a property lease, which arguably diverges from the approach taken in Tellmer
In Field Fisher Waterhouse LLP v HMRC (Case C-392/11) a firm of solicitors leased serviced office accommodation. The lease agreement provided for three rents in respect of: (i) the occupation of the premises; (ii) a share of the costs of insuring the building; and (iii) services under the lease which had to be provided by the landlord.
The services under (iii) included the provision of maintenance cleaning access to water heating security and lighting (the ‘services’).
Had Field Fisher Waterhouse (FFW) incurred the costs of those services directly it...
If you or your firm subscribes to Taxjournal.com, please click the login box below:
If you do not subscribe but are a registered user, please enter your details in the following boxes:
