LON (93/2716)

No. 12,392

Decision given 27 June 1994.

Assessment – Voluntary disclosure – Maintenance contributions for a block of flats paid by tenants to a trustee rather than the landlord – Trustee employing and paying staff from the trust fund – Whether trustee making supplies of services to the tenants or lessors – Whether payments by tenants into the maintenance fund were additional consideration for the tenants’ rights to occupy their flats – Value Added Tax Act 1983, s. 2(1), 2(2), 3, 17 and Sch. 6, Grp. 1, item 1.

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