VAT: added or inclusive?
Brewer, G.
VAT: added or inclusive? - 1999 - Contract Journal 397(6211) 3 February 1999, 24(1) .
Discusses the case "Tony Cox (Dismantlers) Ltd v Jim 5 Ltd" which dealt with the issue of whether a contract amount is to be quoted as inclusive of VAT or whether VAT should be added to the contract amount in the absence of an express term to that effect.
BUILT ENVIRONMENT-BUILDING CONTRACT FORMS
CONTRACT SUM
TONY COX (DISMANTLERS) LTD V JIM 5 LTD
VALUE ADDED TAX ACT 1994 S19(2)
VALUE ADDED TAX
VAT: added or inclusive? - 1999 - Contract Journal 397(6211) 3 February 1999, 24(1) .
Discusses the case "Tony Cox (Dismantlers) Ltd v Jim 5 Ltd" which dealt with the issue of whether a contract amount is to be quoted as inclusive of VAT or whether VAT should be added to the contract amount in the absence of an express term to that effect.
BUILT ENVIRONMENT-BUILDING CONTRACT FORMS
CONTRACT SUM
TONY COX (DISMANTLERS) LTD V JIM 5 LTD
VALUE ADDED TAX ACT 1994 S19(2)
VALUE ADDED TAX