Ridgeons Bulk Ltd v Customs and Excise Commissioners
Ridgeons Bulk Ltd v Customs and Excise Commissioners
- 1992
- Value Added Tax Tribunal Reports (1992) VATTR 169-175(7) .
London Tribunal 3 June 1992. VAT was found to be payable on the rent-free period granted in return for building works carried out by the tenant on the property. These building works were also liable for VAT.
RENT-FREE PERIODS
REPAIRS
VALUE ADDED TAX ACT 1983 S3(2)
VALUE ADDED TAX
London Tribunal 3 June 1992. VAT was found to be payable on the rent-free period granted in return for building works carried out by the tenant on the property. These building works were also liable for VAT.
RENT-FREE PERIODS
REPAIRS
VALUE ADDED TAX ACT 1983 S3(2)
VALUE ADDED TAX