F&M Mountjoy & Sons v Customs & Excise Commissioners; W D Hurd v Customs & Excise Commissioners
Language: English Series: VAT and Duties Reports ; (1995) 1 V&DR 128-140(13)Publication details: 1995Subject(s): Summary: London Tribunal at Exeter, 21 January 1995. Claim for input tax in respect of total repairs to farmhouse roof arguing against apportionment under Value Added Tax Act 1983 s14(4) on the grounds of applying "Lennartz v Finanzamt Munchen III" under Article 17(2) of the EEC Sixth Directive. Claim dismissed ruling that there should be an apportionment between supplies for business and non-business purposes.| Item type | Current library | Call number | Copy number | Status | Barcode | |
|---|---|---|---|---|---|---|
| Law report | London Journal article | ABS54450 (Browse shelf(Opens below)) | 1 | Available | 10420-1001 |
London Tribunal at Exeter, 21 January 1995. Claim for input tax in respect of total repairs to farmhouse roof arguing against apportionment under Value Added Tax Act 1983 s14(4) on the grounds of applying "Lennartz v Finanzamt Munchen III" under Article 17(2) of the EEC Sixth Directive. Claim dismissed ruling that there should be an apportionment between supplies for business and non-business purposes.