Tenant assessed for VAT after refurbishment
Language: English Series: Chartered Surveyor Weekly ; vol 17 no 3 16/10/86 p283(2)Publication details: 1986Subject(s): Summary: In Gleneagles Hotel PLC v The Commissioners of Customs and Excise , 19 August 1986, the plaintiff tenant disputed the assessment to VAT of a contribution paid by its landlord towards the refurbishment of the Piccadilly Hotel . The London VAT Tribunal considered this to be a supply of services for tax purposes an was chargeable to VAT at the standard rate.| Item type | Current library | Call number | Copy number | Status | Barcode | |
|---|---|---|---|---|---|---|
| News article | London News article | WB2241-18 (Browse shelf(Opens below)) | 1 | Available | 1731-1001 |
In Gleneagles Hotel PLC v The Commissioners of Customs and Excise , 19 August 1986, the plaintiff tenant disputed the assessment to VAT of a contribution paid by its landlord towards the refurbishment of the Piccadilly Hotel . The London VAT Tribunal considered this to be a supply of services for tax purposes an was chargeable to VAT at the standard rate.