LON (90/1029)

No. 5825

Decision given 21 March 1991.

Input tax – Refurbishment to commercial property – Refurbishment done before 1 August 1989 – Election to waive exemption made from 1 August 1989 – Rents received were consideration for taxable supplies from that date – Whether appellants allowed to claim input tax on supplies made to it for such refurbishment – Sixth directive of 17 May 1977, art. 17 (OJ 1977 L145/1) 1977 – Value Added Tax Act 1983, Sch. 6A, para. 2(6)(a) VAT (General) Regulations 1985, reg. 37(3).

Need help? Get subscribed!

To subscribe to this content, simply call 0800 231 5199

We can create a package that’s catered to your individual needs.

Or book a demo to see this product in action.