The Weekly Law Reports
[1989] 3 WLR 678
[COURT OF APPEAL]
CUSTOMS AND EXCISE COMMISSIONERS
v.
FAITH CONSTRUCTION LTD.
CUSTOMS AND EXCISE COMMISSIONERS
v.
WEST YORKSHIRE INDEPENDENT HOSPITAL (CONTRACT SERVICES) LTD.
DORMERS BUILDERS (LONDON) LTD.
v.
CUSTOMS AND EXCISE COMMISSIONERS
NEVISBROOK LTD.
v.
CUSTOMS AND EXCISE COMMISSIONERS
1989 April 26,
27,
28;
May 26
May 26
Parker, Bingham and Mann L.JJ.
Revenue
— Value added tax
— Supply of goods and services
— Building contracts for works of alteration assessed on basis works zero rated
— Prospective legislation to change such works to standard rate
— Agreements for conditional payments before change taking effect for works to be executed thereafter
— Equivalent sum immediately loaned back to employer and repaid as work done
— Sum paid into builder's bank account and only released as work done
— Whether “payment … received” at dates of payment
— Whether deemed supply of services before standard rate effective
—
Value Added Tax Act 1983 (c. 55), s. 5(1)