Fengate Developments (a partnership) v Customs and Excise Commissioners
Fengate Developments (a partnership) v Customs and Excise Commissioners
- 2004
[2004] EWHC 152 (Ch), 6 February 2004. Appeal from the Value Added Tax and Duties Tribunal (V/18308, 8 September 2003) by appellant F against a VAT assessment made by the Customs and Excise Commissioners in June 2001 with regards to the transfer of interest in land involving a partnership. "Hadlee v Inland Revenue Commissioners" (PC, [1993] AC 524) considered. "Held" that the transfer constituted a supply of land not exempt from the imposition of VAT. Appeal dismissed. View judgment at www.courtservice.gov.uk.
FENGATE DEVELOPMENTS V CUSTOMS AND EXCISE COMMISSIONERS
PARTNERSHIP LAW
TRANSFER OF LAND
VALUE ADDED TAX
[2004] EWHC 152 (Ch), 6 February 2004. Appeal from the Value Added Tax and Duties Tribunal (V/18308, 8 September 2003) by appellant F against a VAT assessment made by the Customs and Excise Commissioners in June 2001 with regards to the transfer of interest in land involving a partnership. "Hadlee v Inland Revenue Commissioners" (PC, [1993] AC 524) considered. "Held" that the transfer constituted a supply of land not exempt from the imposition of VAT. Appeal dismissed. View judgment at www.courtservice.gov.uk.
FENGATE DEVELOPMENTS V CUSTOMS AND EXCISE COMMISSIONERS
PARTNERSHIP LAW
TRANSFER OF LAND
VALUE ADDED TAX