Property company receiver liable to pay VAT collected on rents to Commissioners.
Citations:
Times 23-Feb-1995, Ind Summary 01-May-1995
Jurisdiction:
England and Wales
Citing:
Appeal from – Sargent v Commissioners of Customs and Excise ChD 18-Nov-1993
VAT in rents received by receiver was payable to customs. The receiver is a VAT taxable person even if he is appointed under a floating charge. . .
Lists of cited by and citing cases may be incomplete.
VAT, VAT, Landlord and tenant, Insolvency
Updated: 27 October 2022; Ref: scu.89008