VAT and `persons constructing` status
Language: English Series: Simon`s Tax Intelligence ; (41) 15 October 1992, 867(1)Publication details: 1992Subject(s): Summary: The Court of Session in Scotland has upheld the "Customs and Excise Commissioners v Link Housing Association Ltd" (1992 STC 718) decision concerning the definition of `person constructing` as used in the VAT zero-rating provisions for housebuilders.| Item type | Current library | Call number | Copy number | Status | Barcode | |
|---|---|---|---|---|---|---|
| News article | London News article | WB2841-55 (Browse shelf(Opens below)) | 1 | Available | 43811-1001 |
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The Court of Session in Scotland has upheld the "Customs and Excise Commissioners v Link Housing Association Ltd" (1992 STC 718) decision concerning the definition of `person constructing` as used in the VAT zero-rating provisions for housebuilders.