Cases - Wade v Customs & Excise Commissioners

Record details

Name

Wade v Customs & Excise Commissioners

Date

[1994]

Citation

VAT decision 13164

Legislation

Value Added Tax Act 1994

Keywords

VAT

Summary

The tribunal held that wardrobes not predominantly formed from the structure of the dwelling in which they stood were not capable of being VAT zero-rated and were therefore VAT standard-rated.