Cases - McGrath v Customs & Excise Commissioners

Record details

Name
McGrath v Customs & Excise Commissioners
Date
1992; 1992
Citation
BVC 51; STC 371 (QB)
Legislation
Keywords
VAT
Summary

It was held that the proprietor of a boarding house who failed to account for VAT on payments received from long-term residents was liable to account for VAT on the payments received.