Duty to account for VAT

Duty to account for VAT - 1993 - Estates Gazette Case Summaries 1993 EGCS 182 (13/11/93) .

"Sargent v Customs and Excise Commissioners", ChD 27 October 1993, considered what should happen to the VAT paid on rents when a company goes into receivership.


DUTY TO ACCOUNT
LAW OF PROPERTY ACT 1925 S109
RENTS
VALUE ADDED TAX (GENERAL) REGULATIONS 1985
VALUE ADDED TAX ACT 1983
VALUE ADDED TAX