6 decisions turning on single or multiple supply.
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…
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 LawVAT and Duties Tribunal25 May 2006Added 6 Aug 2026
The appellant, In Health Group SA, is a company incorporated in Luxembourg which carries on business in the UK as the representative member of a VAT group. Its subsidiary, Lister In Health Limited, provides diagnostic imaging…
Tax LawVAT and Duties Tribunal10 Apr 2006Added 6 Aug 2026
The Highland Council operated leisure facilities across the Highlands: 15 council facilities, 11 of them including swimming pools, thirteen of which were associated with the Highlife card, together with 10 not-for-profit…
Tax LawVAT and Duties Tribunal20 Feb 2006Added 6 Aug 2026
Company Registrations Online Limited provided an extensive range of corporate services, mainly to solicitors and accountants but also directly to the public. The service in issue was its online company formation service, sold in…
Tax LawVAT and Duties Tribunal11 Jun 2003Added 6 Aug 2026
The appellant, Leez Priory Ltd, operated an ancient country house set in some 40 acres of gardens, lawns and parkland in Essex, which had become the first country house in England to be granted a licence to conduct marriage…