Customs and Excise Commissioners v Faith Construction Ltd

Customs and Excise Commissioners v Faith Construction Ltd - 1989 - All England Law Reports (1989) 2 All ER 938-947(10) .

CA 26 May 1989. An appeal by the Crown that the defendants should pay VAT on previously zero-rated building work since, although fees were in the contractors deposit account before the new rules applied, payment s were not released until after the 1 June 1984 when the regulations came into force, was dismissed.