F&M Mountjoy & Sons v Customs & Excise Commissioners; W D Hurd v Customs & Excise Commissioners
F&M Mountjoy & Sons v Customs & Excise Commissioners; W D Hurd v Customs & Excise Commissioners
- 1995
- VAT and Duties Reports (1995) 1 V&DR 128-140(13) .
London Tribunal at Exeter, 21 January 1995. Claim for input tax in respect of total repairs to farmhouse roof arguing against apportionment under Value Added Tax Act 1983 s14(4) on the grounds of applying "Lennartz v Finanzamt Munchen III" under Article 17(2) of the EEC Sixth Directive. Claim dismissed ruling that there should be an apportionment between supplies for business and non-business purposes.
APPORTIONMENT
EEC SIXTH DIRECTIVE
INPUT TAX
VALUE ADDED TAX
VALUE ADDED TAX
London Tribunal at Exeter, 21 January 1995. Claim for input tax in respect of total repairs to farmhouse roof arguing against apportionment under Value Added Tax Act 1983 s14(4) on the grounds of applying "Lennartz v Finanzamt Munchen III" under Article 17(2) of the EEC Sixth Directive. Claim dismissed ruling that there should be an apportionment between supplies for business and non-business purposes.
APPORTIONMENT
EEC SIXTH DIRECTIVE
INPUT TAX
VALUE ADDED TAX
VALUE ADDED TAX