No VAT payable on surrender of lease
Language: English Series: Times ; 27 December 1993, 28(1) | HM Customs and Excise Business Brief ; (35/93) 20 December 1993, 1-2(1)Publication details: 1993Subject(s): Summary: In "Lubbock Fine & Co v Customs and Excise Commissioners" Case C-63/92, the European Court issued a judgement which said the surrender of a property lease was exempt from VAT.| Item type | Current library | Call number | Copy number | Status | Barcode | |
|---|---|---|---|---|---|---|
| News article | London News article | WB3001-52 (Browse shelf(Opens below)) | 1 | Available | 42176-1001 |
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In "Lubbock Fine & Co v Customs and Excise Commissioners" Case C-63/92, the European Court issued a judgement which said the surrender of a property lease was exempt from VAT.