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Gmina Ree-ye-vo & Capital Goods Scheme
15 August 2018 Amanda Darley, Head of Operations and Engagement
Martin Scammell assures me this is the correct pronunciation of the name of a recent CJEU judgement, Gmina Ryjewo. The judgement would suggest that an HEI is entitled to a Capital Goods Scheme (CGS) repayment where:
it incurs capital expenditure on a property initially used entirely for non-business purposes,
it does not rule out later using it also for business purposes, and
it does in fact use it for some taxable business purposes within the CGS adjustment period.
This has not been HMRC’s view to date (see Notice 706/2 para 5.4). We don't yet have any comment from HMRC on this judgement, but Martin is raising it with them. There may be some relevant situations in universities, possibly including where HMRC have refused an adjustment in the past.
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15 August 2018 
Amanda Darley, Head of Operations and Engagement
