VAT
VAT
- 2000
- Estates Gazette Case Summaries [2000] EGCS 106 (1) (14/10/00) .
"Royal & Sun Alliance Insurance Group plc v Customs & Excise Commissioners" ChD 2 October 2000. Under the VAT Regulations 1995 reg 109 the appellant sought to recover in excess of £400,000 of input tax paid to various landlords, who had elected to waive the VAT exemption otherwise applicable, during the period in which it had ceased to occupy the buildings and attract suitable sublesses. Appeal allowed.
VAT EXEMPTION
OPTION TO TAX
ELECTION TO WAIVE
RENT
ROYAL & SUN ALLIANCE INSURANCE GROUP V CUSTOMS AND EXCISE COMMISSIONERS
VAT REGULATIONS 1995 REG 109
COMMERCIAL LEASES
SUBLETTING
MIDLAND BANK V CUSTOMS AND EXCISE COMMISSIONERS
VAT DIRECTIVE 67/227
BLP GROUP V CUSTOMS AND EXCISE COMMISSIONERS
VALUE ADDED TAX ACT 1994 S6
BJ RICE AND ASSOCIATES V CUSTOMS AND EXCISE COMMISSIONERS
"Royal & Sun Alliance Insurance Group plc v Customs & Excise Commissioners" ChD 2 October 2000. Under the VAT Regulations 1995 reg 109 the appellant sought to recover in excess of £400,000 of input tax paid to various landlords, who had elected to waive the VAT exemption otherwise applicable, during the period in which it had ceased to occupy the buildings and attract suitable sublesses. Appeal allowed.
VAT EXEMPTION
OPTION TO TAX
ELECTION TO WAIVE
RENT
ROYAL & SUN ALLIANCE INSURANCE GROUP V CUSTOMS AND EXCISE COMMISSIONERS
VAT REGULATIONS 1995 REG 109
COMMERCIAL LEASES
SUBLETTING
MIDLAND BANK V CUSTOMS AND EXCISE COMMISSIONERS
VAT DIRECTIVE 67/227
BLP GROUP V CUSTOMS AND EXCISE COMMISSIONERS
VALUE ADDED TAX ACT 1994 S6
BJ RICE AND ASSOCIATES V CUSTOMS AND EXCISE COMMISSIONERS