VAT

VAT - 1998 - Estates Gazette [1998] EGCS 186 (16/01/99) .

"Nell Gwynn House Maintenance Fund Trustees V Commissioners of Customs & Excise" HL 17 December 1998. Trustee managing maintenance fund for upkeep of a block of flats. Trustee remunerated out of the fund. At issue was whether holiding maintenance contributions on trust affected trustee`s liability fro VAT. CA held trustees not liable to pay. Appeal by commissioners allowed.


LIABILITY
MAINTENANCE FUNDS
NELL GWYNN HOUSE V CUSTOMS & EXCISE COMMISSIONERS
TRUSTEES
VALUE ADDED TAX