Customs & Excise Commissioners v London Diocesan Fund; same v Elliott; same v Penwith Property Co Ltd
Language: English Series: Simon`s Tax Intelligence ; 1993 STI 566-571(6)Publication details: 1993Subject(s): Summary: QBD 24 March 1993. Three appeals by the Commissioners concerning the liability for VAT on services supplied in the course of building works. Main issues concerned the interpretation of the term `construction` and whether the zero-rating applicable under VATA 1984 Sch 5 Group 8 Item 2 was not cancelled out by VATA 1983 Sch 5 Group 8 Item 9. Held that the construction test applied to L and P but not to E.| Item type | Current library | Call number | Copy number | Status | Date due | Barcode | |
|---|---|---|---|---|---|---|---|
| Law report | London Journal article | ABS48516 (Browse shelf(Opens below)) | 1 | Available | 67198-1001 |
QBD 24 March 1993. Three appeals by the Commissioners concerning the liability for VAT on services supplied in the course of building works. Main issues concerned the interpretation of the term `construction` and whether the zero-rating applicable under VATA 1984 Sch 5 Group 8 Item 2 was not cancelled out by VATA 1983 Sch 5 Group 8 Item 9. Held that the construction test applied to L and P but not to E.