000			01551cab a2200217 4500
001			ABS37350
008			090401t1986 xxu||||| |||| 00| 0 eng d
035			_a(Sirsi) u3850
041			_aeng
245			_aBird Semple & Crawford Herron v Commissioners of Customs and Excise
260			_c1986
350			_a0
490			_aVAT Tax Reports _v(1986) VATTR 218-220(3)
520			_aEdinburgh Tribunal 4 September 1986. The question at issue was whether tax charged by a firm of chartered surveyors could be deducted as input tax by the appellant firm of solicitors. In 1973, the appellants took a lease of the third and fourth floors of a building in Glasgow. They set up a company to hold the lease of their premises, and to grant sub-leases for those parts of the building not immediately required. In 1982 when the appellants` firm expanded, a lease was granted to the nominee company on behalf of the appellants, for the fifth and sixth floors. Sub-leases were granted by the company for parts of the fifth floor not immediately required. The firm of consulting surveyors, Lambert Smith and Partners , carried out negotiations for acceptance of the further lease, and grants of the sub-leases for the fifth floor. Invoices for their services were sent by the surveyors to the appellant solicitors, who paid their accounts including the tax charged for their services totalling
650			_aSURVEYORS
650			_aVALUE ADDED TAX ACT S14 3
650			_aVALUE ADDED TAX
690			_aTAXATION-CASE LAW
942			_n0
948			_c04/03/1997
999			_c2329 _d2329