Taxation logo taxation mission text

Since 1927 the leading authority on tax law, practice and administration

Vital supplier

04 July 2013
Issue: 4410 / Categories: Tax cases , VAT

Honourable Society of the Middle Temple v CRC, Upper Tribunal (Tax and Chancery Chamber)

The taxpayer one of the four inns of court owned land in the Temple London on which it let most of the buildings and had opted to tax the land under VATA 1994 Sch 10 para 2.

Historically the taxpayer owned a network of underground pipes that carried water to the chambers of the inn. Thames Water made a supply on a metered basis to the taxpayer which in turn supplied its tenants.

The supply of cold water is zero rated for VAT under Sch 8 group 2 item 2. The taxpayer did not account for VAT on the amount it charged to its tenants.

HMRC decided the supply together with the leases of land formed a single supply chargeable to VAT at the standard rate. The taxpayer argued there were two separate supplies: the standard-rated supply of land and the zero-rated supply...

If you or your firm subscribes to, please click the login box below:

If you are not a subscriber but are a registered user or have a free trial, please enter your details in the following boxes:

Alternatively, you can register free of charge to read a limited amount of subscriber content per month.
Once you have registered, you will receive an email directing you back to read this item in full.

Please reach out to customer services at +44 (0) 330 161 1234 or '' for further assistance.

back to top icon