VAT
VAT
- 1995
- Estates Gazette Case Summaries (1995) EGCS 202(1) (06/01/1996) .
"Customs and Excise Commissioners v Redrow Group plc" QBD 4 December 1995. R operated a sales incentive scheme under which they paid estate agents fees clients when the purchase of a property was completed. R maintained estate agents services supplied to itself as well as their client and that VAT thereon was allowable input tax. C contested this. "Held" that there was a supply of services to R giving rise to a right to deduct input tax. C appealed. Appeal dismissed.
CUSTOM AND EXCISE COMMISSIONERS V REDROW GROUP
INPUT TAX
SALES INCENTIVES
VALUE ADDED TAX
VAT TRIBUNALS
"Customs and Excise Commissioners v Redrow Group plc" QBD 4 December 1995. R operated a sales incentive scheme under which they paid estate agents fees clients when the purchase of a property was completed. R maintained estate agents services supplied to itself as well as their client and that VAT thereon was allowable input tax. C contested this. "Held" that there was a supply of services to R giving rise to a right to deduct input tax. C appealed. Appeal dismissed.
CUSTOM AND EXCISE COMMISSIONERS V REDROW GROUP
INPUT TAX
SALES INCENTIVES
VALUE ADDED TAX
VAT TRIBUNALS