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Removal of asbestos was a service

Language: English Series: Times ; 18 March 1992, 12(1)Publication details: 1992Subject(s): Summary: Commisssioners of Customs and Excise v Battersea Leisure Ltd 20 February 1992. the payment made by the vendor of the site to the purchasers for the removal of asbestos from that site was held to be subject to VAT. The asbestos removal was found to be the provision of a service.
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Item type Current library Call number Copy number Status Barcode
Law report London Journal article WB2812-45 (Browse shelf(Opens below)) 1 Available 60092-1001

Commisssioners of Customs and Excise v Battersea Leisure Ltd 20 February 1992. the payment made by the vendor of the site to the purchasers for the removal of asbestos from that site was held to be subject to VAT. The asbestos removal was found to be the provision of a service.