Sargent 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.


Times 18-Nov-1993, Gazette 02-Mar-1994


England and Wales

Cited by:

Appeal fromSargent 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