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A landlord had been entitled to recover VAT by way of service charges which it had to pay to its managing agent in respect of the salaries of the agent's caretaking staff. Such VAT did not fall within the extra-statutory concession set out in VAT Notice 48 at paragraph 3.18.
Where a tenant had paid service charges without demur for a long period of time, it was inferred that he had admitted that the service charges were payable and thus the First Tier Tribunal did not have jurisdiction to determine whether they were payable pursuant to s.27A(4)(a) of the Landlord and Tenant Act 1985. The tenant was thus not permitted to challenge the service charges that were more than 6 years old because they had been admitted.