Fengate Developments (a partnership) v Customs and Excise Commissioners
Publication details: 2004Subject(s): Online resources: Summary: [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.| Item type | Current library | Call number | Copy number | Status | Date due | Barcode | |
|---|---|---|---|---|---|---|---|
| Law report | London Journal article | ABS67561 (Browse shelf(Opens below)) | 1 | Available | 125225-1001 | ||
| Law report | Virtual Online | ONLINE PUBLICATION (Browse shelf(Opens below)) | 1 | Available | 125225-2001 |
[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.