Customs and Excise Commissioners v Kingfisher Plc: QBD 13 Dec 1993

Companies accounting for VAT together are treated as single taxable person. VAT was payable when a credit service was paid if the Company provides credit for customers.

Citations:

Times 15-Dec-1993, Ind Summary 13-Dec-1993

Statutes:

Value Added Tax Act 1983 29

Jurisdiction:

England and Wales

VAT

Updated: 08 April 2022; Ref: scu.79726