Removal of asbestos was a service
Removal of asbestos was a service
- 1992
- Times 18 March 1992, 12(1) .
Commisssioners of Customs and Excise v Battersea Leisure Ltd 20 February 1992. the payment made by the vendor of the site to the purchasers for the removal of asbestos from that site was held to be subject to VAT. The asbestos removal was found to be the provision of a service.
MANAGEMENT-HEALTH AND SAFETY-HAZARDOUS SUBSTANCES-ASBESTOS
BATTERSEA POWER STATION
CEGB
REMOVAL
SUPPLY OF SERVICES
VALUE ADDED TAX
Commisssioners of Customs and Excise v Battersea Leisure Ltd 20 February 1992. the payment made by the vendor of the site to the purchasers for the removal of asbestos from that site was held to be subject to VAT. The asbestos removal was found to be the provision of a service.
MANAGEMENT-HEALTH AND SAFETY-HAZARDOUS SUBSTANCES-ASBESTOS
BATTERSEA POWER STATION
CEGB
REMOVAL
SUPPLY OF SERVICES
VALUE ADDED TAX