000 00839cab a2200217 4500
001 ABS56133
008 090401t1995 xxu||||| |||| 00| 0 eng d
035 _a(Sirsi) u21479
041 _aeng
245 _aGlobe Equities Ltd v Customs and Excise Commissioners
260 _c1995
350 _a0
490 _aVAT and Duties Reports
_v[1995] V & DR 472-483(6)
520 _aManchester Tribunal 24 February 1995. The tenant had elected to pay tax on his rent. Also payable was `insurance rent`. Appellant landlord invoiced tenant for insurance rent without VAT. Appellant argued the insurance did not attract VAT. Appeal dismissed.
650 _aGLOBE EQUITIES LTD V CUSTOMS AND EXCISE COMMISSIONERS
650 _aINSURANCE RENT
650 _aVALUE ADDED TAX
690 _aTAXATION-CASE LAW
942 _n0
948 _c04/03/1997
999 _c14421
_d14421