000			01086cab a2200229 4500
001			WB2849-59
008			090401t1992 xxu||||| |||| 00| 0 eng d
035			_a(Sirsi) u47053
041			_aeng
245			_aRepayment of input tax
260			_c1992
350			_a0
490			_aEstates Gazette _v(1992) EGCS 157(2) (12/12/92)
520			_a"Cooper & Chapman (Builders) Ltd v Customs & Excise Commissioners" QBD 27 November 1992. Appeal by the taxpayer against a decision of the VAT tribunal: The Commissioners contended that the company was not entitled to credit for input tax, because although flats being completed were intended as holiday accommodation, when they were still empty and a firm entered into a lease, a difficulty arose because the supply of holiday accommodation was a taxable supply, whereas the granting of a one-year lease of land was not. Appeal dismissed.
650			_aCONVERSION
650			_aHOLIDAY ACCOMMODATION
650			_aHOLIDAY LETTINGS
650			_aVALUE ADDED TAX
690			_aTAXATION-CASE LAW
942			_n0
948			_c04/03/1997
999			_c29675 _d29675