000			00875cab a2200205 4500
001			WB2241-18
008			090401t1986 xxu||||| |||| 00| 0 eng d
035			_a(Sirsi) u1731
041			_aeng
245			_aTenant assessed for VAT after refurbishment
260			_c1986
350			_a0
490			_aChartered Surveyor Weekly _vvol 17 no 3 16/10/86 p283(2)
520			_aIn Gleneagles Hotel PLC v The Commissioners of Customs and Excise , 19 August 1986, the plaintiff tenant disputed the assessment to VAT of a contribution paid by its landlord towards the refurbishment of the Piccadilly Hotel . The London VAT Tribunal considered this to be a supply of services for tax purposes an was chargeable to VAT at the standard rate.
650			_aPROPERTY DEVELOPMENT
650			_aVALUE ADDED TAX ACT 1983 S3(2)
690			_aTAXATION
942			_n0
948			_c04/03/1997
999			_c992 _d992