000 01171cab a2200205 4500
001 ABS67561
008 040224n2004 000 0 eng u
035 _a(Sirsi) u125225
245 _aFengate Developments (a partnership) v Customs and Excise Commissioners
260 _c2004
520 _a[2004] EWHC 152 (Ch), 6 February 2004. Appeal from the Value Added Tax and Duties Tribunal (V/18308, 8 September 2003) by appellant F against a VAT assessment made by the Customs and Excise Commissioners in June 2001 with regards to the transfer of interest in land involving a partnership. "Hadlee v Inland Revenue Commissioners" (PC, [1993] AC 524) considered. "Held" that the transfer constituted a supply of land not exempt from the imposition of VAT. Appeal dismissed. View judgment at www.courtservice.gov.uk.
590 _aABS
650 _aFENGATE DEVELOPMENTS V CUSTOMS AND EXCISE COMMISSIONERS
650 _aPARTNERSHIP LAW
650 _aTRANSFER OF LAND
650 _aVALUE ADDED TAX
690 _aTAXATION
856 _uhttps://www.courtservice.gov.uk/judgmentsfiles/j2262/fengate-v-customs.htm
_zView judgment on the Court Service websiteƯ
942 _n0
999 _c74167
_d74167