000			01489cab a2200193 4500
001			ABS38659
008			090401t1987 xxu||||| |||| 00| 0 eng d
035			_a(Sirsi) u11808
041			_aeng
245			_aNeville Russell v Customs and Excise Commissioners
260			_c1987
350			_a0
490			_aVAT Tax Reports _v(1987) 13 VATTR 194-206(13)
520			_aLondon VAT Tribunal 20 & 21 August 1987. The appellants (N) were taking a new lease on offices and a lease on the adjoining building from a new landlord who had purchased the freehold on the basis that N would take both leases at a combined rental of £1m but would be paid £940,000 when the leases were signed. This sum to be put towards refurbishing the second property to enable two floors to be sublet, for undertaking the two leases and in lower rent on the second property part of which needed to be sublet. The Commissioners decided that in undertaking to enter into the two leases for £40,000 allocated in the agreed manner N had made a supply of services taxable for VAT at the standard rate. The assessment for tax was £122,608.69. An appeal was made on the basis that no part of the amount had been in consideration for any supply of services. It was held that this was true in respect of the rent on the building with space to sublet but it did not apply to the sum for refurbishment and
650			_aVALUE ADDED TAX ACT 1973 S3 2
690			_aTAXATION-CASE LAW
942			_n0
948			_c04/03/1997
999			_c7540 _d7540