Concrete decision
Language: English Series: Taxation ; 137(3574) 26 September 1996, 710-711(2)Publication details: 1996Subject(s): Summary: Discusses "Commissioners of Customs and Excise v Harpcombe" which concerned a dispute over the VAT treatment of some work performed on the concrete bases for caravans at a residential caravan park. It was held that the concrete base remained the property of the landowner and that the supply of building materials for the bases and pipe work was not a deductible item for input tax purposes.| Item type | Current library | Call number | Copy number | Status | Barcode | |
|---|---|---|---|---|---|---|
| Journal article | London Journal article | ABS55898 (Browse shelf(Opens below)) | 1 | Available | 19583-1001 |
Discusses "Commissioners of Customs and Excise v Harpcombe" which concerned a dispute over the VAT treatment of some work performed on the concrete bases for caravans at a residential caravan park. It was held that the concrete base remained the property of the landowner and that the supply of building materials for the bases and pipe work was not a deductible item for input tax purposes.