Exemption for land
Exemption for land
- 1992
- Estates Gazette Case Summaries (1992) EGCS 53(1) (18/4/92) .
"McGrath v Customs and Excise Commissioners" QBD 4 March 1992. M`s appeal against an assessment for VAT on his guest house, claiming the provision of facilities for permanent guests should not be considered in the same way as those for casual customers, was dismissed under an interpretation of the Value Added Tax Act 1983, schedule 6: `Exemption group 1 land.
BOARDING HOUSES
EXEMPTION
HOTELS
VALUE ADDED TAX ACT 1983
VALUE ADDED TAX
"McGrath v Customs and Excise Commissioners" QBD 4 March 1992. M`s appeal against an assessment for VAT on his guest house, claiming the provision of facilities for permanent guests should not be considered in the same way as those for casual customers, was dismissed under an interpretation of the Value Added Tax Act 1983, schedule 6: `Exemption group 1 land.
BOARDING HOUSES
EXEMPTION
HOTELS
VALUE ADDED TAX ACT 1983
VALUE ADDED TAX