36 Queen Street, London, EC4R 1BN | +44 (0)20 7242 2642
West Devon Borough Council v. CCE – Queen’s Bench Division

West Devon Borough Council (“the Council”) carried out works of improvement to the Wharf at Tavistock with a view to generating jobs, tourism and generally improving the economy of that part of West Devon. The Council obtained a grant of £336,000 odd from European Union towards the reconstruction work which were in the sum of £830,000. The Wharf was to be occupied by an Arts Centre. The Council entered into a lease at a premium of £130,000 together with a peppercorn rent thereafter. The duration of the lease was 35 years. The Council sought to recover the input tax in respect of the building works under s.33 VATA 1993.

The Commissioners refused and the Council appealed to the Tribunal where it was unsuccessful. It further appealed to the High Court, again, its appeal was dismissed. The judge held that its supplies were not “non-business” within the meaning of s.33 VATA. An argument based on s.73(1) and s.73(2) VATA 1994 also was unsuccessful.

Hugh McKay, instructed by Dario Garcia, appeared for the Council

Latest news:

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
GITC Review
The 2022 GITC Review is now available
If you would like to be added to the mailing list for future issues of the GITC Review, please send an email to Jane.Fullbrook@taxbar.com.
Read review