VAT on provision of staff
VAT on provision of staff
- 1994
- Estates Gazette Case Summaries (1994) EGCS 163 (29/10/94) .
"Nell Gwynn House Maintenance Fund Trustees v Customs & Excise Commissioners " QBD 18/10/94. N were trustees of the Nell Gwynn House Maintenance Fund. In April 1993 N`s predecessors made voluntary disclosure C&E that VAT was due in relation to the provision of staff by N and the amount was paid. A subsequent assessment by C&E fell by default on N who appealed unsuccessfully. A VAT tribunal decided that in supplying the services of staff N made a supply to the tenants within VAT Act 1983 s2.1 which was taxable. N appealed. Appeal dismissed.
NELL GWYNN HOUSE V CUSTOMS & EXCISE COMMISSIONERS
VAT ACT 1983
VALUE ADDED TAX
"Nell Gwynn House Maintenance Fund Trustees v Customs & Excise Commissioners " QBD 18/10/94. N were trustees of the Nell Gwynn House Maintenance Fund. In April 1993 N`s predecessors made voluntary disclosure C&E that VAT was due in relation to the provision of staff by N and the amount was paid. A subsequent assessment by C&E fell by default on N who appealed unsuccessfully. A VAT tribunal decided that in supplying the services of staff N made a supply to the tenants within VAT Act 1983 s2.1 which was taxable. N appealed. Appeal dismissed.
NELL GWYNN HOUSE V CUSTOMS & EXCISE COMMISSIONERS
VAT ACT 1983
VALUE ADDED TAX