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.