VAT and `persons constructing` status
VAT and `persons constructing` status
- 1992
- Simon`s Tax Intelligence (41) 15 October 1992, 867(1) .
The Court of Session in Scotland has upheld the "Customs and Excise Commissioners v Link Housing Association Ltd" (1992 STC 718) decision concerning the definition of `person constructing` as used in the VAT zero-rating provisions for housebuilders.
PERSON CONSTRUCTING
SCOTLAND
VALUE ADDED TAX
ZERO-RATING
The Court of Session in Scotland has upheld the "Customs and Excise Commissioners v Link Housing Association Ltd" (1992 STC 718) decision concerning the definition of `person constructing` as used in the VAT zero-rating provisions for housebuilders.
PERSON CONSTRUCTING
SCOTLAND
VALUE ADDED TAX
ZERO-RATING