Griffiths J considered what was meant by possession of goods: ‘By ‘possession’ is meant in this context control over the goods in the sense of having the immediate facility for their use. This may or may not involve the physical removal of the goods.’
Judges:
Griffiths J
Citations:
[1980] STC 73
Jurisdiction:
England and Wales
Cited by:
Cited – Canaltime Developments Ltd v Customs and Excise VDT 12-Feb-2004
ZERO-RATING – Whether supply by Appellant to retailer for onward supply to client of timeshare interest in houseboat is properly zero-rated – Nature of supply – Whether supply of possession of houseboat – Whether nature of supply determined by . .
Cited – Micropoint (Uk )Ltd v Revenue and Customs VDT 22-Jun-2006
VDT Input tax – Whether supplies evidenced by invoices were made – Purchase and sale by Appellant of cine-projectors on pallets in warehouse of freight forwarder – Appeal dismissed. . .
Lists of cited by and citing cases may be incomplete.
Taxes – Other
Updated: 21 July 2022; Ref: scu.243062
