Repayment of input tax
Language: English Series: Estates Gazette ; (1992) EGCS 157(2) (12/12/92)Publication details: 1992Subject(s): Summary: "Cooper & Chapman (Builders) Ltd v Customs & Excise Commissioners" QBD 27 November 1992. Appeal by the taxpayer against a decision of the VAT tribunal: The Commissioners contended that the company was not entitled to credit for input tax, because although flats being completed were intended as holiday accommodation, when they were still empty and a firm entered into a lease, a difficulty arose because the supply of holiday accommodation was a taxable supply, whereas the granting of a one-year lease of land was not. Appeal dismissed.| Item type | Current library | Call number | Copy number | Status | Barcode | |
|---|---|---|---|---|---|---|
| Law report | London Journal article | WB2849-59 (Browse shelf(Opens below)) | 1 | Available | 47053-1001 |
"Cooper & Chapman (Builders) Ltd v Customs & Excise Commissioners" QBD 27 November 1992. Appeal by the taxpayer against a decision of the VAT tribunal: The Commissioners contended that the company was not entitled to credit for input tax, because although flats being completed were intended as holiday accommodation, when they were still empty and a firm entered into a lease, a difficulty arose because the supply of holiday accommodation was a taxable supply, whereas the granting of a one-year lease of land was not. Appeal dismissed.