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VAT

Series: Estates Gazette Case Summaries ; [2000] EGCS 106 (1) (14/10/00)Publication details: 2000Subject(s): Summary: "Royal & Sun Alliance Insurance Group plc v Customs & Excise Commissioners" ChD 2 October 2000. Under the VAT Regulations 1995 reg 109 the appellant sought to recover in excess of £400,000 of input tax paid to various landlords, who had elected to waive the VAT exemption otherwise applicable, during the period in which it had ceased to occupy the buildings and attract suitable sublesses. Appeal allowed.
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Law report London News article WB3641-28 (Browse shelf(Opens below)) 1 Available 108875-1001

"Royal & Sun Alliance Insurance Group plc v Customs & Excise Commissioners" ChD 2 October 2000. Under the VAT Regulations 1995 reg 109 the appellant sought to recover in excess of £400,000 of input tax paid to various landlords, who had elected to waive the VAT exemption otherwise applicable, during the period in which it had ceased to occupy the buildings and attract suitable sublesses. Appeal allowed.