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
Tower Hamlets Housing Action Trust v. CCE – VAT Tribunal
GITC is sad to report the death of our Head of Chambers, Mr Milton Grundy who passed away at the weekend.
Gray’s Inn Tax Chambers is deeply saddened by the passing of our founding member and Head of Chambers, Mr Milton Grundy
28 Nov 2022
Gray’s Inn Tax Chambers is deeply saddened to learn of the death of Her Majesty Queen Elizabeth II.
We join the nation in mourning and our condolences are with the Royal Family.
09 Sep 2022
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