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VAT � input tax � transfer by local authority of housing stock to Registered Social Landlord � refurbishment of the stock by RSL pursuant to agreement between RSL and local authority � was RSL supplying service of refurbishment work to council � no � therefore no taxable supply to local authority � appeal dismissed
Christiaan Zwart, counsel, instructed by the General C ounsel and Solicitor to Her Majesty�s Revenue and Customs for the Respondents
The decision under appeal is that of the Commissioners dated 2 February 2006, upheld on review dated 11 July 2008, that the Appellant was not concerned in making a taxable supply of services to Leicester City Council, the consequence of which was the Commissioners� refusal to accept the Appellant�s Voluntary Declaration of 20 October 2005.
We heard oral evidence from Mr. Vinod Naik, former Group Head of Finance on behalf of the Appellant and from Mr. David Powell, the decision maker, for the Commissioners.
The Leicester Housing Association (�LHA�) is a Registered Social Landlord (�RSL�) in the business of providing affordable housing.� It does not have charitable status but is non-profit-making.
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