Holding companies win again
Dockley, T.
Holding companies win again - 1990 - Taxation 124(3234) 18 January 1990, 437(1) .
Brief examination of Customs & Excise Commissioners v C H Beazer (Holdings) plc . The basis of the case concerns exemption from VAT . Through the use of regulation 25 of the VAT (General) Regulations 1980 certain supplies incidental to a persons business are excluded from the figure for total supplies.
Holding companies win again - 1990 - Taxation 124(3234) 18 January 1990, 437(1) .
Brief examination of Customs & Excise Commissioners v C H Beazer (Holdings) plc . The basis of the case concerns exemption from VAT . Through the use of regulation 25 of the VAT (General) Regulations 1980 certain supplies incidental to a persons business are excluded from the figure for total supplies.