Holding companies win again
Language: English Series: Taxation ; 124(3234) 18 January 1990, 437(1)Publication details: 1990Subject(s): Summary: Brief examination of Customs & Excise Commissioners v C H Beazer (Holdings) plc . The basis of the case concerns exemption from VAT . Through the use of regulation 25 of the VAT (General) Regulations 1980 certain supplies incidental to a persons business are excluded from the figure for total supplies.| Item type | Current library | Call number | Copy number | Status | Barcode | |
|---|---|---|---|---|---|---|
| Journal article | London Journal article | ABS42076 (Browse shelf(Opens below)) | 1 | Available | 34568-1001 |
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Brief examination of Customs & Excise Commissioners v C H Beazer (Holdings) plc . The basis of the case concerns exemption from VAT . Through the use of regulation 25 of the VAT (General) Regulations 1980 certain supplies incidental to a persons business are excluded from the figure for total supplies.