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Tribunal delights in cultural references

7th Dec 2016
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It seems appropriate that the Durham Cathedral FTT decision incorporated a number of cultural refences, with helpful footnotes to help the uninitiated (such as me!).

The decision finds assistance in Anthony Trollope’s novel Framley Parsonage to explain ‘prebend’ and ‘prebendary.’ The decision related to input tax deducted on repairs to Prebend’s Bridge, so this seems entirely appropriate (para 3).

The painter JMW Turner painted the view of Durham Cathedral from the Bridge, although the Tribunal commented that his painting takes some artistic licence! You can find a picture of the painting at this website:

 www.durhamworldheritagesite.com

As is well known the Venerable Bede (historian of 7th and 8th centuries) is buried at the Cathedral. So the Tribunal was delighted to note that one HMRC Officer involved in the case was called Mr Bede Murray (para 18).

The Tribunal quoted at length from the Sveda ECJ decision. It contrasted 13th century Lithuania, which was ruled by pagan kings, with the work of the Venerable Bede, and that of St Cuthbert in the Durham area several centuries earlier (footnote to para 45).

The decision is explained in para 50 – the expenditure on the Prebend’s Bridge was linked to the taxpayer’s business and non-business activities, so was partly deductible under their Partial Exemption Special Method.

The decision is here: http://www.bailii.org/uk/cases/UKFTT/TC/2016/TC05477.html

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