Litigation Recent Decisions 29/08/95
VAT on supplying land and application of input tax Commissioners of Customs & Excise v Dennis Rye (1995). QBD (McCullough J) 25/7/95. Summary: Whether input tax paid on land purchases by land dealing company was attributable to residual inputs. Commissioners’ appeal under s.11 Tribunal and Inquiries Act 1992 against VAT Tribunal’s decision setting aside VAT […]