Commentary

BB/27C/99 VAT: Redrow Group plc—House of Lords decision

Part V16 Forms and other HMRC material

BB/27C/99 VAT: Redrow Group plc—House of Lords decision

BB/27C/99 VAT: Redrow Group plc—House of Lords decision

Business Brief, Issue 27. 21 December 1999

This Business Brief explains Customs' interpretation of the House of Lords judgment in the Redrow Group plc case [[1999] STC 161 (Part V10)], and sets out the policy we intend to adopt in cases where the Redrow decision is being relied upon. We are issuing the brief in response to a number of enquiries about how Customs view the decision.

The case itself concerned whether Redrow was entitled to deduct as input tax the VAT charged by estate agents as part of a scheme whereby, to encourage

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