000			01367cam a2200313 4500
001			WB3641-28
008			000000n2000 000 0 eng u
035			_a(Sirsi) u108875
245			_aVAT
260			_c2000
490			_aEstates Gazette Case Summaries _v[2000] EGCS 106 (1) (14/10/00)
520			_a"Royal & Sun Alliance Insurance Group plc v Customs & Excise Commissioners" ChD 2 October 2000. Under the VAT Regulations 1995 reg 109 the appellant sought to recover in excess of £400,000 of input tax paid to various landlords, who had elected to waive the VAT exemption otherwise applicable, during the period in which it had ceased to occupy the buildings and attract suitable sublesses. Appeal allowed.
590			_aWB
650			_aVAT EXEMPTION
650			_aOPTION TO TAX
650			_aELECTION TO WAIVE
650			_aRENT
650			_aROYAL & SUN ALLIANCE INSURANCE GROUP V CUSTOMS AND EXCISE COMMISSIONERS
650			_aVAT REGULATIONS 1995 REG 109
650			_aCOMMERCIAL LEASES
650			_aSUBLETTING
650			_aMIDLAND BANK V CUSTOMS AND EXCISE COMMISSIONERS
650			_aVAT DIRECTIVE 67/227
650			_aBLP GROUP V CUSTOMS AND EXCISE COMMISSIONERS
650			_aVALUE ADDED TAX ACT 1994 S6
650			_aBJ RICE AND ASSOCIATES V CUSTOMS AND EXCISE COMMISSIONERS
690			_aTAXATION-CASE LAW
942			_n0
999			_c64996 _d64996