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Higher Education Statistics Agency Ltd & Customs & Excise, Court of Appeal - Administrative Court, March 28, 2000, [2000] EWHC Admin 311




Case no: co/1268/99
In the HIGH Court of JUSTICE
QUEENS BENCH DIVISION
CROWN OFFICE LIST
Royal Courts of justice
Strand, London, wc2a 2ll

Tuesday 28 March 2000
Before:

thE HON MR JUSTICE MOses
BETWEEN:

Higher education statistics agency limited
Appellant
And

The commissioners of custom and excise
RESPONDANT
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(Transcript of the Handed Down Judgment of
Smith Bernal Reporting Limited, 180 Fleet Street
London EC4A 2HD
Tel No: 0171 421 4040 0171 421 4040, Fax No: 0171 831 8838
Official Shorthand Writers to the Court)
____________________

MR RUPERT BALDRY (instructed by messrs willans/ Gloucester GL50 1RH) appeared on behalf of the Appellant.
MR PETER MANTLE and MR OWAIN THOMAS (instructed by H.M. Customs and Exvise Solicitor) appeared on behalf of the Respondent.

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Judgment
As Approved by the Court

Crown Copyright ©





Introduction
In this appeal from a decision of the VAT and Duties Tribunal the issue is whether the Appellant, Higher Education Statistics Agency Ltd ("HESA") is liable to pay VAT when it purchased freehold premises at a public auction. The property was an asset of the business of the vendor, Royal and Sun Alliance Insurance Plc ("RSA"). The sale was the transfer of part of RSA's business as a going concern; the property was rent...
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