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Field Fisher Waterhouse LLP v HMRC

Serviced office accommodation

In Field Fisher Waterhouse LLP v HMRC (TC01371 – 22 August) a firm of solicitors leased serviced office accommodation. Its landlords treated their supplies as exempt in accordance with HMRC’s advice.
 
The firm appealed contending that the effect of the ECJ decision in RLRE Tellmer Property sro v Finanční reditelství v Ústí nad Labem ([2009] STC 2006) was that the service charges should be treated as attributable to taxable supplies (so that it should be allowed to reclaim input tax).
 
The tribunal directed that the case should be referred to the ECJ.

Read the decision

Why it matters: In previous UK cases such as Business Enterprises (UK) Ltd ([1988] VATTR 160) (VTD 3161) supplies of office accommodation have been treated as exempt.

The solicitors contended...

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