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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.

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.