Image from Google Jackets

Tax exemption

Language: English Series: Estates Gazette Case Summaries ; (1992) EGCS 43(2) (28/3/92)Publication details: 1992Subject(s): Summary: "Jaymarke Development Ltd v Elinacre Ltd (in liquidation) and others. Court of Session 12 February 1992. This concerned the right of election to waive exemption for VAT in respect of land. The sellers claim that the selling price should be treated as VAT inclusive was upheld.

"Jaymarke Development Ltd v Elinacre Ltd (in liquidation) and others. Court of Session 12 February 1992. This concerned the right of election to waive exemption for VAT in respect of land. The sellers claim that the selling price should be treated as VAT inclusive was upheld.