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VAT on short lettings

Language: English Series: Estates Gazette Case Summaries ; (1992) EGCS 106(2) (1/8/92)Publication details: 1992Subject(s): Summary: "Customs & Excise Commissioners v Briararch Ltd; Same v Curtis Henderson Ltd" QBD 20 July 1992. Builders, who, unable to find buyers for their completed buildings, granted short lettings, were still entitled to credit for input tax during building but with some deduction.

"Customs & Excise Commissioners v Briararch Ltd; Same v Curtis Henderson Ltd" QBD 20 July 1992. Builders, who, unable to find buyers for their completed buildings, granted short lettings, were still entitled to credit for input tax during building but with some deduction.