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[1 ] These are two appeals, one at the instance of Edinburgh Telford College and the other at the instance of the Commissioners for Her Majesty's Revenue and Customs against a decision of the Edinburgh VAT Tribunal dated 18 January 2005 . The College has conceded that the Commissioners' appeal should be allowed and the parties have reached an agreement as to the manner in which the issues between them should be disposed of, apart from the matter which is the subject of the College's appeal.
[2 ] The case involves the proper treatment of input tax charged in relation to the construction of a new campus for the College, the works in respect thereof having commenced in or about October 2002. The appeals involve a consideration of both the relevant domestic and European legislation regulating VAT. Ultimately, however, the main point in issue is to be resolved by a consideration of the relevant European legislation and the case law relating thereto.
"(1) VAT shall be charged on any supply of goods or services made in the United Kingdom , where it is a taxable supply made by a taxable person in the course or furtherance of any business carried on by him.
(2) A taxable supply is a supply of goods or services in the United Kingdom other than an exempt supply".
"(1) Subject to the following provisions of this section 'input tax', in relation to a taxable person, means the following tax, that is to say -
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