Tax exemption
Tax exemption
- 1992
- Estates Gazette Case Summaries (1992) EGCS 43(2) (28/3/92) .
"Jaymarke Development Ltd v Elinacre Ltd (in liquidation) and others. Court of Session 12 February 1992. This concerned the right of election to waive exemption for VAT in respect of land. The sellers claim that the selling price should be treated as VAT inclusive was upheld.
SALE OF LAND
SCOTLAND
VALUE ADDED TAX ACT 1983
VALUE ADDED TAX
WAIVER OF EXEMPTION
"Jaymarke Development Ltd v Elinacre Ltd (in liquidation) and others. Court of Session 12 February 1992. This concerned the right of election to waive exemption for VAT in respect of land. The sellers claim that the selling price should be treated as VAT inclusive was upheld.
SALE OF LAND
SCOTLAND
VALUE ADDED TAX ACT 1983
VALUE ADDED TAX
WAIVER OF EXEMPTION