Cases - Customs & Excise Commissioners v Cantor Fitzgerald International
Record details
- Name
- Customs & Excise Commissioners v Cantor Fitzgerald International
- Date
- [1998]
- Citation
- STC 948
- Legislation
- Keywords
- Value added tax - landlord and tenant - assignment - whether assignment by tenant is VAT standard rate supply
- Summary
-
The ECJ has held that the assignment of a lease by a tenant is a VAT standard-rated supply. This case was heard by the ECJ in conjunction with the Mirror Group case concerning reverse premiums.