Jane Curran Partner Anbreen Khan Director Indirect Taxes Group Deloitte and Andrew Hitchmough Counsel Pump Court Tax Chambers discuss University College London v HMRC LON/2007/1288
Space science provides the illuminating backdrop for this significant VAT case. University College London (UCL) through its Mullard Space Science Laboratory makes zero-rated supplies of scientific equipment. This equipment is used for research into space (for example the Beagle II Mission to Mars project). The question for the Tribunal was whether the value of these supplies should be included in the partial exemption special method operated by UCL. As the same issue had arisen in previous proceedings UCL relied before the Tribunal upon the principles of 'issue estoppel' and 'abuse of process' in order to deny HMRC what UCL...
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Jane Curran Partner Anbreen Khan Director Indirect Taxes Group Deloitte and Andrew Hitchmough Counsel Pump Court Tax Chambers discuss University College London v HMRC LON/2007/1288
Space science provides the illuminating backdrop for this significant VAT case. University College London (UCL) through its Mullard Space Science Laboratory makes zero-rated supplies of scientific equipment. This equipment is used for research into space (for example the Beagle II Mission to Mars project). The question for the Tribunal was whether the value of these supplies should be included in the partial exemption special method operated by UCL. As the same issue had arisen in previous proceedings UCL relied before the Tribunal upon the principles of 'issue estoppel' and 'abuse of process' in order to deny HMRC what UCL...
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