Trustees for the Greater World Association Trust v Customs & Excise Commissioners
Language: English Series: VAT Tax Reports ; (1990) VATTR 91-98(7)Publication details: 1990Subject(s): Summary: London Tribunal 1 February 1990. Appeal by (G) against an assessment made by (C) over VAT charged by estate agents on completion of the sale of property which took place on 1 July 1987. Issue was whether supply of services by estate agent was before or after 1 April 1987. It was held that as the services had not been supplied until completion ie 1 July 1987, G had incorrectly deducted VAT as input tax. Appeal dismissed.| Item type | Current library | Call number | Copy number | Status | Barcode | |
|---|---|---|---|---|---|---|
| Law report | London Journal article | ABS43130 (Browse shelf(Opens below)) | 1 | Available | 40526-1001 |
London Tribunal 1 February 1990. Appeal by (G) against an assessment made by (C) over VAT charged by estate agents on completion of the sale of property which took place on 1 July 1987. Issue was whether supply of services by estate agent was before or after 1 April 1987. It was held that as the services had not been supplied until completion ie 1 July 1987, G had incorrectly deducted VAT as input tax. Appeal dismissed.