Sir Christopher Slade, Swinton Thomas LJ and Butler Sloss LJ
 STC 310
England and Wales
Appeal from – Trustees of the Nell Gwynn House Maintenance Fund v Commissioners of Customs and Excise QBD 31-Oct-1994
Trustees of flats were liable to VAT on maintenance staff wages. The provision of their services was not an exempt supply. . .
Appeal from – Nell Gwynn House Maintenance Fund v Commissioners of Customs and Excise HL 15-Dec-1998
Trustees who managed a group of apartments argued that they did not themselves provide staff services to the tenants, but rather arranged for the staff to provide services to them.
Held: The contract providing cleaning and other services, by a . .
These lists may be incomplete.
Updated: 10 April 2021; Ref: scu.194313