VAT
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York University Property Company Ltd v Commissioners for HM Revenue and Customs
VAT – Zero-rating – Construction works – University obtaining planning permission for construction of building in two phases – Appellant carrying out phase 2 seven years after completion of phase…
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Commissioners for HM Revenue and Customs v Colaingrove Ltd
VAT – Supply – Value Added Tax Act 1994 – Electricity – Respondent providing serviced holiday chalets – Electricity provided on metered supply although certain promotional customers charged fixed daily…
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When might a transfer of a property subject to an agreement for lease fail to qualify as a transfer of a going concern?
Where a business is transferred as a going concern the transaction falls outside the scope of and will not be subject to VAT. This applies to the sale of tenanted…
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Commissioners for HM Revenue and Customs v Royal College of Paediatrics and Child Health and another
VAT – Sale of land – Transfer of going concern – Value Added Tax (Special Provisions) Order 1995 – Second respondent purchasing property from first respondent and relocating there along…
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Commissioners for HM Revenue and Customs v Astral Construction Ltd
VAT Construction
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Commissioners for HM Revenue and Customs v Astral Construction Ltd
VAT – Construction of building – Value Added Tax Ac 1994 – Appellants issuing VAT assessment on respondent’s works to develop nursing home on site of redundant church – Works…
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Commissioners for HM Revenue and Customs v Barkas
VAT DIY housebuilders scheme
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Commissioners for HM Revenue and Customs v Barkas
VAT – DIY housebuilders scheme – Value Added Tax Act 1994 – Dwelling – Planning permission for change of use of two buildings on site from light industrial use to…