Customs and Excise Commissioners v Briararch Ltd; Customs and Excise Commissioners v Curtis Henderson Ltd
Customs and Excise Commissioners v Briararch Ltd; Customs and Excise Commissioners v Curtis Henderson Ltd
- 1992
- Simon`s Tax Cases (1992) STC 732-740(9) .
QBD 20 July 1992. It was held that builders, who had granted short lettings on their properties pending a sale, were found to be entitled to an apportionment of input tax.
APPORTIONMENT
EC COUNCIL DIRECTIVE 77/388
INPUT TAX
VALUE ADDED TAX (GENERAL) REGULATIONS 1985
VALUE ADDED TAX
QBD 20 July 1992. It was held that builders, who had granted short lettings on their properties pending a sale, were found to be entitled to an apportionment of input tax.
APPORTIONMENT
EC COUNCIL DIRECTIVE 77/388
INPUT TAX
VALUE ADDED TAX (GENERAL) REGULATIONS 1985
VALUE ADDED TAX