LON (88/680)

No. 3401

Decision given 24 February 1989.

Estate agents – Time of supply of services – Time of entitlement to consideration for supply – Commission – No entitlement to receive commission before completion – No presumption services fully performed before completion – Time of supply therefore completion date.

  The issue was whether the appellants had incorrectly deducted the sum of £11,625 as input tax for the accounting period from 1 June 1987 to 31 August 1987.

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