[2001] EWHC Admin 230.

Queens Bench Division (Administrative Court).

Collins J.

Judgment delivered 28 March 2001.

Value added tax – Tax avoidance – Judicial Review – Legitimate expectation – Reliance on published agreement – Construction of building for student accommodation – Whether grant of underlease zero-rated – Non-student use of accommodation during vacation – Tax avoidance did not defeat legitimate expectation – Value Added Tax Act 1994, Sch. 8, Grp. 5, item 1.

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