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VAT on building orders

Language: English Series: Times ; 6/6/89 p38(2)Publication details: 1989Subject(s): Summary: In Customs & Excise Commissioners v Faith Construction Ltd and Others, CA 26 May 1989, the contention of the appellants that payments were not received until the money was released after the issue of architects certificates was not accepted. The defendants were not liable to pay VAT as payments were deposited before 1 June 1984.

In Customs & Excise Commissioners v Faith Construction Ltd and Others, CA 26 May 1989, the contention of the appellants that payments were not received until the money was released after the issue of architects certificates was not accepted. The defendants were not liable to pay VAT as payments were deposited before 1 June 1984.