Trustees for the Greater World Association Trust v Customs & Excise Commissioners
Trustees for the Greater World Association Trust v Customs & Excise Commissioners
- 1990
- VAT Tax Reports (1990) VATTR 91-98(7) .
London Tribunal 1 February 1990. Appeal by (G) against an assessment made by (C) over VAT charged by estate agents on completion of the sale of property which took place on 1 July 1987. Issue was whether supply of services by estate agent was before or after 1 April 1987. It was held that as the services had not been supplied until completion ie 1 July 1987, G had incorrectly deducted VAT as input tax. Appeal dismissed.
London Tribunal 1 February 1990. Appeal by (G) against an assessment made by (C) over VAT charged by estate agents on completion of the sale of property which took place on 1 July 1987. Issue was whether supply of services by estate agent was before or after 1 April 1987. It was held that as the services had not been supplied until completion ie 1 July 1987, G had incorrectly deducted VAT as input tax. Appeal dismissed.