Taxation - VAT
Taxation - VAT
- 1997
- Estates Gazette Case Summaries [1997] EGCS 92 (21/06/97) .
"Customs & Excise Commissioners v Rredrow Group plc" CA 9 June 1997. The taxpayer, R, built houses for sale in the private sector and, as a marketing device, offered to pay estate agents fees when buyers sold their previous home. At issue was whether tax paid to agent by R allowable input tax. VAT tribunal allowed R`s claim. Commissioners appealed. Appeal allowed.
ALLOWABLE INPUT TAX
CUSTOMS & EXCISE COMMISSIONERS V REDROW GROUP PLC
VALUE ADDED TAX ACT 1983
VALUE ADDED TAX ACT 1994
VALUE ADDED TAX
"Customs & Excise Commissioners v Rredrow Group plc" CA 9 June 1997. The taxpayer, R, built houses for sale in the private sector and, as a marketing device, offered to pay estate agents fees when buyers sold their previous home. At issue was whether tax paid to agent by R allowable input tax. VAT tribunal allowed R`s claim. Commissioners appealed. Appeal allowed.
ALLOWABLE INPUT TAX
CUSTOMS & EXCISE COMMISSIONERS V REDROW GROUP PLC
VALUE ADDED TAX ACT 1983
VALUE ADDED TAX ACT 1994
VALUE ADDED TAX