Sargent v Commissioners of Customs and Excise: CA 23 Feb 1995

Property company receiver liable to pay VAT collected on rents to Commissioners.


Times 23-Feb-1995, Ind Summary 01-May-1995


England and Wales


Appeal fromSargent v Commissioners of Customs and Excise ChD 18-Nov-1993
VAT in rents received by receiver was payable to customs. The receiver is a VAT taxable person even if he is appointed under a floating charge. . .
Lists of cited by and citing cases may be incomplete.

VAT, VAT, Landlord and tenant, Insolvency

Updated: 27 October 2022; Ref: scu.89008