Cases - Ultimate Advisory Services Ltd
Record details
- Name
- Ultimate Advisory Services Ltd
- Date
- [1993]
- Keywords
- Construction – VAT – Licence to occupy land
- Summary
-
It was held that there was no evidence that payments made by a company to an associate company amounted to consideration to rent and exclusively occupy any part of a building owned by the associate company. Therefore, there was no exempt land supply and VAT was chargeable on the supply.