Globe Equities Ltd v Customs and Excise Commissioners
Language: English Series: VAT and Duties Reports ; [1995] V & DR 472-483(6)Publication details: 1995Subject(s): Summary: Manchester Tribunal 24 February 1995. The tenant had elected to pay tax on his rent. Also payable was `insurance rent`. Appellant landlord invoiced tenant for insurance rent without VAT. Appellant argued the insurance did not attract VAT. Appeal dismissed.| Item type | Current library | Call number | Copy number | Status | Barcode | |
|---|---|---|---|---|---|---|
| Law report | London Journal article | ABS56133 (Browse shelf(Opens below)) | 1 | Available | 21479-1001 |
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Manchester Tribunal 24 February 1995. The tenant had elected to pay tax on his rent. Also payable was `insurance rent`. Appellant landlord invoiced tenant for insurance rent without VAT. Appellant argued the insurance did not attract VAT. Appeal dismissed.