Keyword

option-to-tax

2 decisions turning on option-to-tax.

The Honourable Society of Middle Temple v Commissioners for Her Majesty's Revenue and Customs

Tax LawFirst-tier Tribunal (Tax)10 Jun 2011[2011] UKFTT 390 (TC)Added 6 Aug 2026

The Honourable Society of Middle Temple, one of the Inns of Court, holds land and buildings at the Middle Temple in London under a Royal Charter dating from 1608. Most of the buildings are let, and the appeal concerned premises…

Queen Mary University of London v Commissioners for Her Majesty's Revenue and Customs

Tax LawFirst-tier Tribunal (Tax)7 Apr 2011[2011] UKFTT 229 (TC)Added 6 Aug 2026

Queen Mary, University of London (QMC) decided in the 1990s to consolidate its cell and molecular biology work in a new facility, the Blizard Building, procured through its subsidiary Queen Mary Developments Ltd (QMD). The…

tax-appeals option-to-tax capital-allowances zero-rating vat