VAT on provision of staff
Language: English Series: Estates Gazette Case Summaries ; (1994) EGCS 163 (29/10/94)Publication details: 1994Subject(s): Summary: "Nell Gwynn House Maintenance Fund Trustees v Customs & Excise Commissioners " QBD 18/10/94. N were trustees of the Nell Gwynn House Maintenance Fund. In April 1993 N`s predecessors made voluntary disclosure C&E that VAT was due in relation to the provision of staff by N and the amount was paid. A subsequent assessment by C&E fell by default on N who appealed unsuccessfully. A VAT tribunal decided that in supplying the services of staff N made a supply to the tenants within VAT Act 1983 s2.1 which was taxable. N appealed. Appeal dismissed.| Item type | Current library | Call number | Copy number | Status | Barcode | |
|---|---|---|---|---|---|---|
| Law report | London Journal article | WB3041-56 (Browse shelf(Opens below)) | 1 | Available | 28030-1001 |
"Nell Gwynn House Maintenance Fund Trustees v Customs & Excise Commissioners " QBD 18/10/94. N were trustees of the Nell Gwynn House Maintenance Fund. In April 1993 N`s predecessors made voluntary disclosure C&E that VAT was due in relation to the provision of staff by N and the amount was paid. A subsequent assessment by C&E fell by default on N who appealed unsuccessfully. A VAT tribunal decided that in supplying the services of staff N made a supply to the tenants within VAT Act 1983 s2.1 which was taxable. N appealed. Appeal dismissed.