Cases - Issac and Another v Customs & Excise Commissioners

Record details

Name

Issac and Another v Customs & Excise Commissioners

Date

[1996]

Citation

VAT decision 14656

Legislation

Value Added Tax Act 1994

Keywords

Value added tax - zero rating - landlord and tenant - lease - residential lease - deed of rectification to alter to term exceeding 21 years to benefit from zero rating - whether deed effective to benefit from zero rating

Summary

It was held that a deed of rectification issued to alter 2 residential leases to terms exceeding 21 years to benefit from VAT zero-rating was effective.