Sargent v Customs and Excise Commissioners
Language: English Series: Simon`s Tax Cases ; (1995) STC 398-405(8)Publication details: 1995Subject(s): Summary: CA 16 February 1995. VAT - taxable person - receiver appointed under Law of Property Act 1925 in respect of a fixed charge over specific assets - whether receiver to be treated as taxable person - Value Added Tax (General) Regulations 1985 SI 1985:886 reg 11. VAT - liability for tax - receiver appointed by a mortgagee under Law of Property Act 1925 in respect of a fixed charge over specific assets - receiver collecting rents including VAT element - assignment to bank of rents including VAT - whether receiver entitled to apply VAT element in rents in discharge of moneys due to bank - whether receiver required to account for VAT element to Commissioners - Law of Property Act 1925 s109 (Journal headnote)| Item type | Current library | Call number | Copy number | Status | Barcode | |
|---|---|---|---|---|---|---|
| Law report | London Journal article | X2128 (Browse shelf(Opens below)) | 1 | Available | 21930-1001 |
CA 16 February 1995. VAT - taxable person - receiver appointed under Law of Property Act 1925 in respect of a fixed charge over specific assets - whether receiver to be treated as taxable person - Value Added Tax (General) Regulations 1985 SI 1985:886 reg 11. VAT - liability for tax - receiver appointed by a mortgagee under Law of Property Act 1925 in respect of a fixed charge over specific assets - receiver collecting rents including VAT element - assignment to bank of rents including VAT - whether receiver entitled to apply VAT element in rents in discharge of moneys due to bank - whether receiver required to account for VAT element to Commissioners - Law of Property Act 1925 s109 (Journal headnote)