W H Payne & Co v Customs and Excise Commissioners
W H Payne & Co v Customs and Excise Commissioners
- 1995
- VAT and Duties Reports [1995] V&DR 490-511(11) .
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.
ACCOUNTANCY SERVICES
OVERSEAS LANDLORDS
RENTAL INCOME
TAXES MANAGEMENT ACT 1970
VALUE ADDED TAX
W H PAYNE AND CO V CUSTOMS AND EXCISE COMMISSIONERS
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.
ACCOUNTANCY SERVICES
OVERSEAS LANDLORDS
RENTAL INCOME
TAXES MANAGEMENT ACT 1970
VALUE ADDED TAX
W H PAYNE AND CO V CUSTOMS AND EXCISE COMMISSIONERS