In The Trustees of the Institute for Orthodox Christian Studies Cambridgev HMRC [2015] UKFTT 449 (3 September 2015) the FTT found that the Institute – which provided religious education in return for payments as well as accommodation to some students – did not use a property for a ‘relevant charitable purpose’.
The issue was whether the Institute intended to use a recently acquired property for a ‘relevant charitable purpose’ so that the option to tax exercised by the seller would be disapplied (VATA 1994 Sch 10 para 7). This in turn would mean that the sale of the property was exempt. HMRC contended that the property was not used solely for non-business purposes as some of its rooms were rented.
Referring to ICAEW v C&E Commrs [1999] STC 398 the FTT observed that there is a presumption that any supply...
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In The Trustees of the Institute for Orthodox Christian Studies Cambridgev HMRC [2015] UKFTT 449 (3 September 2015) the FTT found that the Institute – which provided religious education in return for payments as well as accommodation to some students – did not use a property for a ‘relevant charitable purpose’.
The issue was whether the Institute intended to use a recently acquired property for a ‘relevant charitable purpose’ so that the option to tax exercised by the seller would be disapplied (VATA 1994 Sch 10 para 7). This in turn would mean that the sale of the property was exempt. HMRC contended that the property was not used solely for non-business purposes as some of its rooms were rented.
Referring to ICAEW v C&E Commrs [1999] STC 398 the FTT observed that there is a presumption that any supply...
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If you do not subscribe but are a registered user, please enter your details in the following boxes:
