000 00891cab a2200181 4500
001 ABS43130
008 090401t1990 xxu||||| |||| 00| 0 eng d
035 _a(Sirsi) u40526
041 _aeng
245 _aTrustees for the Greater World Association Trust v Customs & Excise Commissioners
260 _c1990
350 _a0
490 _aVAT Tax Reports
_v(1990) VATTR 91-98(7)
520 _aLondon Tribunal 1 February 1990. Appeal by (G) against an assessment made by (C) over VAT charged by estate agents on completion of the sale of property which took place on 1 July 1987. Issue was whether supply of services by estate agent was before or after 1 April 1987. It was held that as the services had not been supplied until completion ie 1 July 1987, G had incorrectly deducted VAT as input tax. Appeal dismissed.
690 _aTAXATION-CASE LAW
942 _n0
948 _c04/03/1997
999 _c25967
_d25967