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VAT

Language: English Series: Estates Gazette Case Summaries ; (1995) EGCS 202(1) (06/01/1996)Publication details: 1995Subject(s): Summary: "Customs and Excise Commissioners v Redrow Group plc" QBD 4 December 1995. R operated a sales incentive scheme under which they paid estate agents fees clients when the purchase of a property was completed. R maintained estate agents services supplied to itself as well as their client and that VAT thereon was allowable input tax. C contested this. "Held" that there was a supply of services to R giving rise to a right to deduct input tax. C appealed. Appeal dismissed.

"Customs and Excise Commissioners v Redrow Group plc" QBD 4 December 1995. R operated a sales incentive scheme under which they paid estate agents fees clients when the purchase of a property was completed. R maintained estate agents services supplied to itself as well as their client and that VAT thereon was allowable input tax. C contested this. "Held" that there was a supply of services to R giving rise to a right to deduct input tax. C appealed. Appeal dismissed.