VAT and business purposes
VAT and business purposes
- 1995
- Estates Gazette Case Summaries (1995) EGCS 102(1) (17/6/95) .
"Haringey LBC v Customs & Excise Commissioners" QBD 22 May 1995. The council had a statutory duty to maintain Alexandra Palace and had the property reconstructed after a fire. Part of the property was used for business purposes. The calculation of VAT on supplies for the rebuilding took into account the portion of time the building was used for business and an appeal against this by the Commissioners was unsuccessful.
ALEXANDRA PALACE
APPORTIONMENT
LOCAL AUTHORITIES
STATUTORY DUTY
VALUE ADDED TAX ACT 1983
VALUE ADDED TAX
"Haringey LBC v Customs & Excise Commissioners" QBD 22 May 1995. The council had a statutory duty to maintain Alexandra Palace and had the property reconstructed after a fire. Part of the property was used for business purposes. The calculation of VAT on supplies for the rebuilding took into account the portion of time the building was used for business and an appeal against this by the Commissioners was unsuccessful.
ALEXANDRA PALACE
APPORTIONMENT
LOCAL AUTHORITIES
STATUTORY DUTY
VALUE ADDED TAX ACT 1983
VALUE ADDED TAX