The Honourable Society of Middle Temple v Revenue & Customs [2011] UKFTT 390

10th June 2011

Richard Bramwell QC and Michael Collins appeared for the taxpayer. The taxpayer, the Middle Temple, owns commercial premises which it lets. The water pipes beneath the premises are owned by the Middle Temple. The Middle Temple is supplied water by the water company which it re-charges to its tenants. The issue before the Tribunal was whether the letting of the premises and the supply of cold water was a single supply or separate supplies. The Tribunal held that they were separate supplies and allowed the taxpayer's appeal. The taxpayer resisted an earlier application by HMRC to have the case stood over pending a reference to the ECJ on the remit of the Court’s decision in RLRE Tellmer [2009] ECR I-4983.


Richard Bramwell QC and Michael Collins appeared for the Appellant.


To read the decision click here

Associated Members

Michael Collins