Globe Equities Ltd v Customs and Excise Commissioners
Globe Equities Ltd v Customs and Excise Commissioners
- 1995
- VAT and Duties Reports [1995] V & DR 472-483(6) .
Manchester Tribunal 24 February 1995. The tenant had elected to pay tax on his rent. Also payable was `insurance rent`. Appellant landlord invoiced tenant for insurance rent without VAT. Appellant argued the insurance did not attract VAT. Appeal dismissed.
GLOBE EQUITIES LTD V CUSTOMS AND EXCISE COMMISSIONERS
INSURANCE RENT
VALUE ADDED TAX
Manchester Tribunal 24 February 1995. The tenant had elected to pay tax on his rent. Also payable was `insurance rent`. Appellant landlord invoiced tenant for insurance rent without VAT. Appellant argued the insurance did not attract VAT. Appeal dismissed.
GLOBE EQUITIES LTD V CUSTOMS AND EXCISE COMMISSIONERS
INSURANCE RENT
VALUE ADDED TAX