Bridging the gap
Language: English Series: Taxation ; 136(3544) 29 February 1996, 566(1)Publication details: 1996Subject(s): Summary: "Customs and Excise Commissioners v University of Wales College, Cardiff". Appeal against VAT tribunal decision in favour of U`s claim for 93% of the input tax on the construction of two buildings spanning different VAT rules. C`s assessment of 51% allowed under the argument that the case should be viewed on the facts existing at the time the input tax was incurred.| Item type | Current library | Call number | Copy number | Status | Barcode | |
|---|---|---|---|---|---|---|
| Journal article | London Journal article | ABS54622 (Browse shelf(Opens below)) | 1 | Available | 11393-1001 |
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"Customs and Excise Commissioners v University of Wales College, Cardiff". Appeal against VAT tribunal decision in favour of U`s claim for 93% of the input tax on the construction of two buildings spanning different VAT rules. C`s assessment of 51% allowed under the argument that the case should be viewed on the facts existing at the time the input tax was incurred.