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Customs and Excise Commissioners v Briararch Ltd; Customs and Excise Commissioners v Curtis Henderson Ltd

Language: English Series: Simon`s Tax Cases ; (1992) STC 732-740(9)Publication details: 1992Subject(s): Summary: QBD 20 July 1992. It was held that builders, who had granted short lettings on their properties pending a sale, were found to be entitled to an apportionment of input tax.

QBD 20 July 1992. It was held that builders, who had granted short lettings on their properties pending a sale, were found to be entitled to an apportionment of input tax.