Recovery of VAT
Language: English Series: EGCS ; 1989 30Publication details: 1989Subject(s): Summary: In Neuvale Ltd and another v Customs and Excise Commissioners , CA 23 February 1989, it was held that where VAT is paid on input supplies for the purpose of a business activity consisting of the letting of buildings, an exempt supply, then the input tax is not deductible.| Item type | Current library | Call number | Copy number | Status | Barcode | |
|---|---|---|---|---|---|---|
| News article | London News article | WB2510-53 (Browse shelf(Opens below)) | 1 | Available | 71758-1001 |
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In Neuvale Ltd and another v Customs and Excise Commissioners , CA 23 February 1989, it was held that where VAT is paid on input supplies for the purpose of a business activity consisting of the letting of buildings, an exempt supply, then the input tax is not deductible.