Fengate Developments (a partnership) v Customs and Excise Commissioners
Fengate Developments (a partnership) v Customs and Excise Commissioners
- 2004
[2004] EWCA Civ 1591, 1 December 2004. Appeal against HC decision ([2004] EWHC 152 (Ch), Abs67561) which upheld the Value Added Tax and Duties Tribunal (V/18308, 8 September 2003) decision that the transfer of interest in land involving a partnership was not exempt from the imposition of VAT. CA upheld the Tribunal's decision. Appeal dismissed. View judgment at www.bailii.org.
FENGATE DEVELOPMENTS V CUSTOMS AND EXCISE COMMISSIONERS
PARTNERSHIP LAW
TRANSFER OF LAND
VALUE ADDED TAX
[2004] EWCA Civ 1591, 1 December 2004. Appeal against HC decision ([2004] EWHC 152 (Ch), Abs67561) which upheld the Value Added Tax and Duties Tribunal (V/18308, 8 September 2003) decision that the transfer of interest in land involving a partnership was not exempt from the imposition of VAT. CA upheld the Tribunal's decision. Appeal dismissed. View judgment at www.bailii.org.
FENGATE DEVELOPMENTS V CUSTOMS AND EXCISE COMMISSIONERS
PARTNERSHIP LAW
TRANSFER OF LAND
VALUE ADDED TAX