No. 17,480

Decision given by T Gordon Coutts, QC (Chairman) on 5 November 2001.

Output tax – Local authority – Agreement to construct replacement building for third party as part of consideration for acquisition of heritage for authority purposes – Whether taxable activity – Directive 77/388, the sixth VAT directive, art. 4(5).

  The issue was whether the construction of a replacement Territorial Army hall by the appellant council for the Ministry of Defence (MOD), as part of a package whereby lands were transferred to the council, was a standard-rated supply.

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