The issue in this appeal is first whether there should be an apportionment for the provision of services consisting of the supply of telephone equipment and photocopying services from the supply of office accommodation under a tenancy agreement. If the supply is a separate supply of services, the issue arises whether it is supplied for consideration during the rent and service charge-free period under the tenancy agreement. Appeal dismissed in relation to the telephone equipment and allowed in relation to the photocopying services.Nicola Shaw, instructed by Field Fisher Waterhouse, appeared for the Appellant
We will be operating with reduced hours over the festive period. Our Chambers Christmas and New Year opening hours can be found here:
Tower Hamlets Housing Action Trust v. CCE – VAT Tribunal
Latest news:
Reduced hours over the festive period.
We will be operating with reduced hours over the festive period. Our Chambers Christmas and New Year opening hours can be found here.
11 Dec 2025
Gray’s Inn Tax Chambers shortlisted for Tax Set of the Year
Gray’s Inn Tax Chambers is delighted to have been shortlisted for Tax Set of the Year in this year’s Chambers UK Bar Awards 2025.
16 Sep 2025
GITC Review
Previous issues of the GITC Review are available under the ‘Articles’ Section of this website.

