VAT Regulations 1995
VAT Regulations 1995
- 2001
- Estates Gazette [2001] 43 EG 183 (CS) (27/10/01) .
"Royal & Sun Alliance Insurance Group plc v Commissioners of Customs and Excise" CA 9 October 2001. CA upheld the HC's decision (see WB3641-28) allowing R to recover VAT paid prior to making the election in accordance with the VAT Regulations 1995 Reg 109. C's appeal dismissed. Copy of full judgment available on: http://porch.ccta.gov.uk/courtser/judgements.nsf/Search/9668AD2983A6103080256AE100363F71?OpenDocument.
ROYAL & SUN ALLIANCE INSURANCE GROUP PLC V COMMISSIONERS OF CUSTOMS & EXCISE
VAT REGULATIONS 1995 REG 109
BLP GROUP V CUSTOMS AND EXCISE COMMISSIONERS
RENT
OPTION TO TAX
ELECTION TO WAIVE
"Royal & Sun Alliance Insurance Group plc v Commissioners of Customs and Excise" CA 9 October 2001. CA upheld the HC's decision (see WB3641-28) allowing R to recover VAT paid prior to making the election in accordance with the VAT Regulations 1995 Reg 109. C's appeal dismissed. Copy of full judgment available on: http://porch.ccta.gov.uk/courtser/judgements.nsf/Search/9668AD2983A6103080256AE100363F71?OpenDocument.
ROYAL & SUN ALLIANCE INSURANCE GROUP PLC V COMMISSIONERS OF CUSTOMS & EXCISE
VAT REGULATIONS 1995 REG 109
BLP GROUP V CUSTOMS AND EXCISE COMMISSIONERS
RENT
OPTION TO TAX
ELECTION TO WAIVE