VAT
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Commissioners for HM Revenue and Customs v Colaingrove Ltd
VAT – Supply – Value Added Tax Act 1994 – Electricity – Appellant providing serviced holiday chalets – Electricity provided on metered supply although certain promotional customers charged fixed daily…
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Commissioners for HM Revenue and Customs v Zombory-Moldovan (t/a Craft Carnival)
VAT – Exempt supply – Value Added Tax Act 1994 – Respondent organising craft fairs – Respondent entering into licence agreement with stallholders for use of stall or pitch at…
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Hills and another v Commissioners for HM Revenue and Customs
VAT Sale of land
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Hills and another v Commissioners for HM Revenue and Customs
VAT – Sale of land – Option to tax – Schedule 10 to Value Added Tax Act 1994 – Owner of land belatedly notifying respondents of exercise of option to…