Concrete decision
Lagerberg, F.
Concrete decision - 1996 - Taxation 137(3574) 26 September 1996, 710-711(2) .
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.
CARAVAN PARKS
INPUT TAX
MOBILE HOMES
VALUE ADDED TAX
Concrete decision - 1996 - Taxation 137(3574) 26 September 1996, 710-711(2) .
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.
CARAVAN PARKS
INPUT TAX
MOBILE HOMES
VALUE ADDED TAX