Scouts Association Trust Corporation & Ors v Secretary Of State For The Environment [2004] EWLands ACQ_56_2002 (10 September 2004)

Scouts Association Trust Corporation & Ors v Secretary Of State For The Environment [2004] EWLands ACQ_56_2002 (10 September 2004)

The cost to Services Ltd of reinstatement does not include VAT, insofar as VAT has been repaid to Services Ltd by Customs & Excise, as the repaid VAT is not an incurred cost for compensation purposes.

Citation
[2004] EWLands ACQ_56_2002
Parties
Claimant: Scouts Association Trust Corporation; Claimant: Buckmore Park Scout Centre Ltd; Claimant: Buckmorepark Services Ltd; Claimant: Medway Scouts Council; Claimant: Strood District Scout Council; Acquiring Authority: Secretary Of State For The Environment
Jurisdiction
England and Wales
Judgment Date
10 September 2004
Procedural Posture
Compensation Claim (compulsory Purchase) / Preliminary Issue Determination
Outcome
preliminary issue determined in favour of acquiring authority
Legal Topics
Equivalent Reinstatement, VAT Recovery, Capital Goods Scheme, Compensation Assessment
Compulsory Purchase Land Compensation Taxation Equivalent Reinstatement VAT Recovery Capital Goods Scheme Compensation Assessment

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Parties

Scouts Association Trust Corporation

Claimant

Buckmore Park Scout Centre Ltd

Claimant

Buckmorepark Services Ltd

Claimant

Medway Scouts Council

Claimant

Strood District Scout Council

Claimant

Secretary Of State For The Environment

Acquiring Authority

Procedural Posture

Compensation Claim (compulsory Purchase) / Preliminary Issue Determination

Legal Issues

  1. 1 Whether VAT repaid to claimant by Customs & Excise is part of the cost of reinstatement for compensation purposes
  2. 2 Risk of VAT recovery under the Capital Goods Scheme

Ratio Decidendi

The cost to Services Ltd of reinstatement does not include VAT, insofar as VAT has been repaid to Services Ltd by Customs & Excise, as the repaid VAT is not an incurred cost for compensation purposes.

Court Disposition

preliminary issue determined in favour of acquiring authority

Orders

  • Cost of reinstatement does not include VAT repaid to Services Ltd by Customs & Excise
  • Acquiring authority awarded costs of preliminary issue, to be assessed by Registrar if not agreed