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Decision Number: |
TC 02836 |
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Appellant:
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The Chancellor, Masters & Scholars of the University of Cambridge |
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Respondent:
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The Commissioners for Her Majesty's Revenue & Customs |
Chairmen / Special
Commissioners: |
Michael CONNELL
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Date Of Decision:
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19/08/2013 |
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Main Category:
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VAT - INPUT TAX |
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Main Subcategory:
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Attribution |
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Notes:
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Value added tax – whether input tax recoverable – tax incurred on non-business
investment activity raising income used by University to facilitate and support its
other activities both taxable and exempt – whether fees incurred on management of
fund an overhead for input tax to be treated as residual - yes - tax recoverable
under Appellant’s partial special exemption |
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Decision(s) to Download:
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TC02836.pdf 
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