B J Rice and Associates (A Firm) v Commissioners of Customs and Excise: CA 14 Feb 1996

Liability for VAT was determined at date of supply of services not date of bill.

Citations:

Times 14-Feb-1996, [1996] STC 581

Statutes:

Value Added Tax Act 1983 4 5

Jurisdiction:

England and Wales

Citing:

Appeal from – B J Rice and Associates v Customs and Excise Commissioners QBD 18-Apr-1994
Time of supply on continuous service on invoice or payment- even after registrar. . .

Cited by:

Appealed to – B J Rice and Associates v Customs and Excise Commissioners QBD 18-Apr-1994
Time of supply on continuous service on invoice or payment- even after registrar. . .
Cited – Commissioners of Customs and Excise v Royal and Sun Alliance Insurance Group Plc ChD 2000
The taxpayer sought to recover tax it had paid on VAT on rents. It had sublet and at first not charged VAT, but later changed its mind and charged VAT. The Commissioners objected to the reclaim for the earlier period.
Held: The tribunal’s . .
Lists of cited by and citing cases may be incomplete.

VAT

Updated: 08 April 2022; Ref: scu.78041