- Appellant, a university, entered into head lease and sub-lease with developer for student residence
- Appellant sought to claim input tax deductions on head lease costs
- Tax Court found head lease and sub-lease to be part of singular arrangement for exempt supply
- Tax Court upheld 12.5% cap on VAT input deductions for universities
- Appeal was dismissed
- Judgment can be found online
Source: ensafrica.com
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.
