States Treasurer v Pearce [2013] 2 JLR 420 (22 October 2013)
The lease of units in the central market by the Public of the Island of Jersey is a supply of service if the lease is less than 9 years, and a supply of goods if the lease is 9 years or more. The Public of the Island of Jersey holds the property for the States and is not a charity nor holds it on trust.
Source-derived case information.
- Citation
- [2013] 2 JLR 420
- Parties
- Applicant: States Treasurer; Respondent: Pearce
- Jurisdiction
- Jersey
- Judgment Date
- 22 October 2013
- Procedural Posture
- Tax Appeal / Judgment
- Outcome
- judgment for applicant
- Legal Topics
- Goods and Services Tax, Taxable Person, Public Authority Property Leasing
Source-derived case record
Summary, issues, holding and outcome
More case intelligence is available
Unlock the full research layer for this judgment.
Parties
States Treasurer
Applicant
Pearce
Respondent
Procedural Posture
Tax Appeal / Judgment
Legal Issues
- 1 Whether the lease of units in the central market by the Public of the Island of Jersey constitutes a supply of goods or services for GST purposes
- 2 Whether the Public of the Island of Jersey holds property as a charitable trust or otherwise
Ratio Decidendi
The lease of units in the central market by the Public of the Island of Jersey is a supply of service if the lease is less than 9 years, and a supply of goods if the lease is 9 years or more. The Public of the Island of Jersey holds the property for the States and is not a charity nor holds it on trust.
Court Disposition
judgment for applicant
Full Case Text
Judgment text and source record
1 paragraphs
[ Home ] [ Databases ] [ World Law ] [ Multidatabase Search ] [ Help ] [ Feedback ] [ DONATE ] Jersey Law Reports You are here: BAILII >> Databases >> Jersey Law Reports >> States Treasurer v Pearce [2013] 2 JLR 420 (22 October 2013) URL: https://www.bailii.org/je/cases/JLR/2013/JLR132420.html Cite as: [2013] 2 JLR 420 [ New search ] [ Help ] States Treasurer v Pearce 2013 (2) JLR 420 (22 October 2013) Goods and Services Tax-taxable person-Public of Island of Jersey-lease of units in central market by Public of Island of Jersey is supply of service (if less than 9 years; supply of goods if longer)-Public of Island of Jersey holds property for States-not charitable, nor on trust The document you wish to view is available to registered users or can be purchased as a PDF. To purchase this document in PDF format or alternatively to Register to purchase membership go to the Jersey Law website via this link: 2013 (2) JLR 420 BAILII: Copyright Policy | Disclaimers | Privacy Policy | Feedback | Donate to BAILII URL: https://www.bailii.org/je/cases/JLR/2013/JLR132420.html