EDN (89/40)

No. 3932

Decision given 8 August 1989.

Input tax – Property developers – Heritable property sold by building societies who had lent money to appellant – Costs in relation to sale – Meaning of ‘goods’ – Value Added Tax Act 1983, Sch. 2, para. 4, 6.

  The issue was whether a major interest in land was goods within the Value Added Tax Act 1983, Sch. 2, para. 6.

Want to read more?

This content requires a Croner-i Tax and Accounting subscription.

Existing subscriber? Log in

No subscription?

Contact us to discuss your requirements.