000 00955cab a2200241 4500
001 WB3503-48
008 090401t1998 xxu||||| |||| 00| 0 eng d
035 _a(Sirsi) u90791
041 _aeng
245 _aVAT
260 _c1998
350 _a0
490 _aEstates Gazette
_v[1998] EGCS 186 (16/01/99)
520 _a"Nell Gwynn House Maintenance Fund Trustees V Commissioners of Customs & Excise" HL 17 December 1998. Trustee managing maintenance fund for upkeep of a block of flats. Trustee remunerated out of the fund. At issue was whether holiding maintenance contributions on trust affected trustee`s liability fro VAT. CA held trustees not liable to pay. Appeal by commissioners allowed.
650 _aLIABILITY
650 _aMAINTENANCE FUNDS
650 _aNELL GWYNN HOUSE V CUSTOMS & EXCISE COMMISSIONERS
650 _aTRUSTEES
650 _aVALUE ADDED TAX
690 _aTAXATION-CASE LAW
942 _n0
948 _c19/01/1999
999 _c57584
_d57584