Lubbock Fine case
Lubbock Fine case
- 1994
- Simon`s Tax Intelligence (31) 4 August 1994, 1011-1012; (38) 22 September 1 .
Provides guidance following advice from Treasury Counsel on the VAT liability on the surrender of a lease, reverse surrenders and the lifting of a restrictive covenant on land.
LUBBOCK FINE & CO V CUSTOMS AND EXCISE COMMISSIONERS
REVERSE SURRENDERS
SURRENDER OF LEASES
VAT LIABILITY
VALUE ADDED TAX
Provides guidance following advice from Treasury Counsel on the VAT liability on the surrender of a lease, reverse surrenders and the lifting of a restrictive covenant on land.
LUBBOCK FINE & CO V CUSTOMS AND EXCISE COMMISSIONERS
REVERSE SURRENDERS
SURRENDER OF LEASES
VAT LIABILITY
VALUE ADDED TAX