VDT VAT – CONSTRUCTION – Time of supply – Obligations under construction agreement discharged before work completed – Lease assigned to developer – Whether assignment ‘payment’ – Amount of payment – Whether work ‘performed’ by reason of discharge – Parties connected – Open market direction under VATA 1994 Sch 6, para 1 – VAT Regs 1995 reg 93 – Appeal allowed in part
Citations:
[2004] UKVAT V18689
Links:
VAT
Updated: 11 June 2022; Ref: scu.199191