W H Payne & Co v Customs and Excise Commissioners
Language: English Series: VAT and Duties Reports ; [1995] V&DR 490-511(11)Publication details: 1995Subject(s): Summary: London Tribunal 27 October 1995. The appellants (P) supplied accountancy services to companies controlled outside the UK but owned real property in the UK. The dispute was over a company it had invoiced (not charging VAT) Trafalgar Estates Ltd. Commissioners had decided that Trafalgar should pay VAT, P appealed. Appeal allowed, held that VAT was not payable by Trafalgar.| Item type | Current library | Call number | Copy number | Status | Barcode | |
|---|---|---|---|---|---|---|
| Law report | London Journal article | ABS56134 (Browse shelf(Opens below)) | 1 | Available | 21486-1001 |
London Tribunal 27 October 1995. The appellants (P) supplied accountancy services to companies controlled outside the UK but owned real property in the UK. The dispute was over a company it had invoiced (not charging VAT) Trafalgar Estates Ltd. Commissioners had decided that Trafalgar should pay VAT, P appealed. Appeal allowed, held that VAT was not payable by Trafalgar.