Trustees of the Nell Gwynn House Maintenance Fund v Commissioners of Customs and Excise: CA 1996

Judges:

Sir Christopher Slade, Swinton Thomas LJ and Butler Sloss LJ

Citations:

[1996] STC 310

Jurisdiction:

England and Wales

Citing:

Appeal fromTrustees of the Nell Gwynn House Maintenance Fund v Commissioners of Customs and Excise QBD 31-Oct-1994
Trustees of flats were liable to VAT on maintenance staff wages. The provision of their services was not an exempt supply. . .

Cited by:

Appeal fromNell Gwynn House Maintenance Fund v Commissioners of Customs and Excise HL 15-Dec-1998
Trustees who managed a group of apartments argued that they did not themselves provide staff services to the tenants, but rather arranged for the staff to provide services to them.
Held: The contract providing cleaning and other services, by a . .
Lists of cited by and citing cases may be incomplete.

VAT

Updated: 27 October 2022; Ref: scu.194313