Kenwood Appliances Ltd v Customs and Excise Commissioners
Kenwood Appliances Ltd v Customs and Excise Commissioners
- 1996
- VAT and Duties Reports [1996] V&DR 127-137(11) .
London Tribunal 31 January 1996. Appeal dismissed on the claim of the Appellant that the original under-lessee is entitled to input credit in respect of the VAT on rent of manufacturing premises.
INPUT TAX
KENWOOD APPLIANCES LTD V CUSTOMS AND EXCISE COMMISSIONERS
UNDER-LESSEE
VALUE ADDED TAX
London Tribunal 31 January 1996. Appeal dismissed on the claim of the Appellant that the original under-lessee is entitled to input credit in respect of the VAT on rent of manufacturing premises.
INPUT TAX
KENWOOD APPLIANCES LTD V CUSTOMS AND EXCISE COMMISSIONERS
UNDER-LESSEE
VALUE ADDED TAX