Decision given on 8 December 2004 by Mr Sadler (Chairman).
Input tax – Partnership of solicitors took lease of office premises in name of nominee company and acted as guarantor – Partnership paid rent and reclaimed VAT thereon – Whether supply to partnership – Whether VAT on rent was input tax of partnership – Value Added Tax Act 1994, s. 24(1) and Sch. 10, para. 8(1); Law of Property Act 1925, s. 34(2).
The issue was whether the appellant, a firm of solicitors, could recover as input tax the VAT paid on rent where the relevant lease was granted to a nominee of the appellant.