VAT on short lettings
VAT on short lettings
- 1992
- Estates Gazette Case Summaries (1992) EGCS 106(2) (1/8/92) .
"Customs & Excise Commissioners v Briararch Ltd; Same v Curtis Henderson Ltd" QBD 20 July 1992. Builders, who, unable to find buyers for their completed buildings, granted short lettings, were still entitled to credit for input tax during building but with some deduction.
BUILT ENVIRONMENT
PURCHASERS
SHORT LETTINGS
VALUE ADDED TAX ACT 1983
VALUE ADDED TAX
"Customs & Excise Commissioners v Briararch Ltd; Same v Curtis Henderson Ltd" QBD 20 July 1992. Builders, who, unable to find buyers for their completed buildings, granted short lettings, were still entitled to credit for input tax during building but with some deduction.
BUILT ENVIRONMENT
PURCHASERS
SHORT LETTINGS
VALUE ADDED TAX ACT 1983
VALUE ADDED TAX