Commissioners of Customs and Excise v Richmond Theatre Management Ltd: QBD 1 Feb 1995

Output tax payable when advance payment made without any trust to payer.

Citations:

Times 01-Feb-1995

Statutes:

Value Added Tax Act 1983 5(1)

Jurisdiction:

England and Wales

VAT

Updated: 08 April 2022; Ref: scu.79351