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.
Citations:
Times 18-Nov-1993, Gazette 02-Mar-1994
Jurisdiction:
England and Wales
Cited by:
Appeal from – Sargent v Commissioners of Customs and Excise CA 23-Feb-1995
Property company receiver liable to pay VAT collected on rents to Commissioners. . .
Lists of cited by and citing cases may be incomplete.
VAT, Landlord and Tenant, Insolvency
Updated: 20 April 2022; Ref: scu.89009
