VAT
-
PP 2002/51
Option to tax exercised – Subsequent buyer making supplies some of which zero-rated – Customs & Excise claiming that input tax solely attributable to exempt supply – Whether a proper…
-
PP 2002/36
“There must now be real doubt as to whether a non-exclusive licence to occupy can constitute an exempt supply.” . If this prospect alarms (or excites) you, then share the…
-
PP 2002/26
Money changes hands on the creation or disposal of a leasehold interest. In what circumstances can the parties claim that, for VAT purposes, the payment was made in consideration for…
-
PP 2001/41
Profit-sharing agreement – Cigarette vending machine belonging to A placed on premises belonging to B – Whether B making (exempt) supply of “licence to occupy land” – Schedule 9 Group…
-
PP 2001/16
Q The listing of a country residence extends to a former stable block at the far end of the courtyard. Approved improvements to all the buildings will include work on…