Bird Semple & Crawford Herron v Commissioners of Customs and Excise
Bird Semple & Crawford Herron v Commissioners of Customs and Excise
- 1986
- VAT Tax Reports (1986) VATTR 218-220(3) .
Edinburgh Tribunal 4 September 1986. The question at issue was whether tax charged by a firm of chartered surveyors could be deducted as input tax by the appellant firm of solicitors. In 1973, the appellants took a lease of the third and fourth floors of a building in Glasgow. They set up a company to hold the lease of their premises, and to grant sub-leases for those parts of the building not immediately required. In 1982 when the appellants` firm expanded, a lease was granted to the nominee company on behalf of the appellants, for the fifth and sixth floors. Sub-leases were granted by the company for parts of the fifth floor not immediately required. The firm of consulting surveyors, Lambert Smith and Partners , carried out negotiations for acceptance of the further lease, and grants of the sub-leases for the fifth floor. Invoices for their services were sent by the surveyors to the appellant solicitors, who paid their accounts including the tax charged for their services totalling
SURVEYORS
VALUE ADDED TAX ACT S14 3
VALUE ADDED TAX
Edinburgh Tribunal 4 September 1986. The question at issue was whether tax charged by a firm of chartered surveyors could be deducted as input tax by the appellant firm of solicitors. In 1973, the appellants took a lease of the third and fourth floors of a building in Glasgow. They set up a company to hold the lease of their premises, and to grant sub-leases for those parts of the building not immediately required. In 1982 when the appellants` firm expanded, a lease was granted to the nominee company on behalf of the appellants, for the fifth and sixth floors. Sub-leases were granted by the company for parts of the fifth floor not immediately required. The firm of consulting surveyors, Lambert Smith and Partners , carried out negotiations for acceptance of the further lease, and grants of the sub-leases for the fifth floor. Invoices for their services were sent by the surveyors to the appellant solicitors, who paid their accounts including the tax charged for their services totalling
SURVEYORS
VALUE ADDED TAX ACT S14 3
VALUE ADDED TAX