Where a house builder pays the estate agent’s bills on the sale of the buyer’s own house, the VAT paid on the estate agents’ invoices was not recoverable.
Citations:
Times 03-Jul-1997
Jurisdiction:
England and Wales
Cited by:
Appeal from – Commissioners of Customs and Excise v Redrow Group Plc HL 11-Feb-1999
Where house builders had paid the estate agents’ fees for exchanged property on sales, the supply had been, at least in part, to the builder, and the builder could accordingly recover the agents’ VAT as input tax. A supplier could be treated as . .
Lists of cited by and citing cases may be incomplete.
VAT
Updated: 10 May 2022; Ref: scu.79397