000			01105cab a2200217 4500
001			WB3041-56
008			090401t1994 xxu||||| |||| 00| 0 eng d
035			_a(Sirsi) u28030
041			_aeng
245			_aVAT on provision of staff
260			_c1994
350			_a0
490			_aEstates Gazette Case Summaries _v(1994) EGCS 163 (29/10/94)
520			_a"Nell Gwynn House Maintenance Fund Trustees v Customs & Excise Commissioners " QBD 18/10/94. N were trustees of the Nell Gwynn House Maintenance Fund. In April 1993 N`s predecessors made voluntary disclosure C&E that VAT was due in relation to the provision of staff by N and the amount was paid. A subsequent assessment by C&E fell by default on N who appealed unsuccessfully. A VAT tribunal decided that in supplying the services of staff N made a supply to the tenants within VAT Act 1983 s2.1 which was taxable. N appealed. Appeal dismissed.
650			_aNELL GWYNN HOUSE V CUSTOMS & EXCISE COMMISSIONERS
650			_aVAT ACT 1983
650			_aVALUE ADDED TAX
690			_aTAXATION-CASE LAW
942			_n0
948			_c04/03/1997
999			_c18904 _d18904