000 01003cab a2200241 4500
001 WB3325-52
008 090401t1997 xxu||||| |||| 00| 0 eng d
035 _a(Sirsi) u79172
041 _aeng
245 _aTaxation - VAT
260 _c1997
350 _a0
490 _aEstates Gazette Case Summaries
_v[1997] EGCS 92 (21/06/97)
520 _a"Customs & Excise Commissioners v Rredrow Group plc" CA 9 June 1997. The taxpayer, R, built houses for sale in the private sector and, as a marketing device, offered to pay estate agents fees when buyers sold their previous home. At issue was whether tax paid to agent by R allowable input tax. VAT tribunal allowed R`s claim. Commissioners appealed. Appeal allowed.
650 _aALLOWABLE INPUT TAX
650 _aCUSTOMS & EXCISE COMMISSIONERS V REDROW GROUP PLC
650 _aVALUE ADDED TAX ACT 1983
650 _aVALUE ADDED TAX ACT 1994
650 _aVALUE ADDED TAX
690 _aTAXATION-CASE LAW
942 _n0
948 _c24/06/1997
999 _c49767
_d49767