Value added tax
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The release of an option over land is an exempt supply
The grant, assignment or surrender of an interest in, right over or licence to occupy land is…
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Eynsham Cricket Club v Commissioners of HM Revenue and Customs
Value added tax – Zero-rating – Construction works
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National Car Parks Ltd v Commissioners of HM Revenue and Customs
Value added tax – Overpayment – Car park
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National Car Parks Ltd v Commissioners of HM Revenue and Customs
Value added tax – Overpayment – Car park
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Fortyseven Park Street Ltd v Commissioners of HM Revenue and Customs
Value added tax – Supply – Land exemption – Leasing or letting of immovable property
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Fortyseven Park Street Ltd v Commissioners of HM Revenue and Customs
Value added tax – Supply – Land exemption – Leasing or letting of immovable property
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Brabners LLP v Commissioners of HM Revenue and Customs
Value Added Tax Conveyancing
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Brabners LLP v Commissioners of HM Revenue and Customs
Value added tax – Conveyancing – Searches – Appellant solicitors obtaining online property searches from external search agency – Agency invoicing appellant for cost of search without adding VAT -…
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C Jenkin & Son Ltd v Commissioners of HM Revenue and Customs
Value added tax, Caravan site
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C Jenkin & Son Ltd v Commissioners of HM Revenue and Customs
Value added tax – Zero rating – Caravan site – Appellant supplying residential caravans under leasing agreements to persons for use as homes on sites under separate pitch agreements between…