000			01062cab a2200253 4500
001			ABS56134
008			090401t1995 xxu||||| |||| 00| 0 eng d
035			_a(Sirsi) u21486
041			_aeng
245			_aW H Payne & Co v Customs and Excise Commissioners
260			_c1995
350			_a0
490			_aVAT and Duties Reports _v[1995] V&DR 490-511(11)
520			_aLondon Tribunal 27 October 1995. The appellants (P) supplied accountancy services to companies controlled outside the UK but owned real property in the UK. The dispute was over a company it had invoiced (not charging VAT) Trafalgar Estates Ltd. Commissioners had decided that Trafalgar should pay VAT, P appealed. Appeal allowed, held that VAT was not payable by Trafalgar.
650			_aACCOUNTANCY SERVICES
650			_aOVERSEAS LANDLORDS
650			_aRENTAL INCOME
650			_aTAXES MANAGEMENT ACT 1970
650			_aVALUE ADDED TAX
650			_aW H PAYNE AND CO V CUSTOMS AND EXCISE COMMISSIONERS
690			_aTAXATION-CASE LAW
942			_n0
948			_c04/03/1997
999			_c14426 _d14426