Loughborough University v Revenue & Customs [2009] UKFTT 91 (TC) (06 May 2009)

Loughborough University v Revenue & Customs [2009] UKFTT 91 (TC) (06 May 2009)

The reasons stated in support of a taxpayer's override notice under Regulation 102C do not limit the scope or nature of the recalculation of input tax deductible after the existing special method has been overridden; Regulation 102B applies in its own terms regardless of the reasons given.

Source-derived case information.

Citation
[2009] UKFTT 91
Parties
Appellant: Loughborough University; Respondents: The Commissioners for Her Majesty's Revenue and Customs (VAT)
Jurisdiction
United Kingdom
Judgment Date
06 May 2009
Procedural Posture
VAT Appeal (first Tier Tribunal, Tax) / Preliminary Issue Ruling
Outcome
Appeal on preliminary issue dismissed; ruling in favour of the respondents' interpretation.
Legal Topics
Partial Exemption, Input Tax Recovery, Special Method Override Notice, Construction of VAT Regulations
Tax Law VAT Partial Exemption Input Tax Recovery Special Method Override Notice Construction of VAT Regulations

Source-derived case record

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Parties

Loughborough University

Appellant

The Commissioners for Her Majesty's Revenue and Customs (VAT)

Respondents

Procedural Posture

VAT Appeal (first Tier Tribunal, Tax) / Preliminary Issue Ruling

Legal Issues

  1. 1 Whether the reasons stated in a taxpayer's special method override notice under VAT Regulation 102C limit the scope of the recalculation required under Regulation 102B after approval by the Commissioners

Ratio Decidendi

The reasons stated in support of a taxpayer's override notice under Regulation 102C do not limit the scope or nature of the recalculation of input tax deductible after the existing special method has been overridden; Regulation 102B applies in its own terms regardless of the reasons given.

Court Disposition

Appeal on preliminary issue dismissed; ruling in favour of the respondents' interpretation.

Orders

  • It is declared that the reasons stated in support of a taxpayer's override notice under Regulation 102C do not limit the recalculation required under Regulation 102B.