Pierhead Housing Association Ltd v Customs and Excise: VDT 28 Jul 2004

VDT VALUE ADDED TAX – input tax – architects’ services supplied to registered trader making exempt supplies – novation of architects’ agreements to builder – whether trader making taxable supply of architects’ services to builder – whether input tax on architects’ fee recoverable – no – appeal dismissed

Citations:

[2004] UKVAT V18713

Links:

Bailii

VAT

Updated: 11 June 2022; Ref: scu.200051