Hearings
England & Wales
06 Nov 1987 [1989] QB 179; [1988] 3 WLR 500; [1988] 1 All ER 919, QBD
26 May 1989 [1990] 1 QB 905; [1989] 3 WLR 678; [1989] 2 All ER 938, CA
Customs and Excise Comrs v Faith Construction Ltd
Additional names
Customs and Excise Comrs v West Yorkshire Independent Hospital (Contract Services) Ltd
Dormers Builders (London) Ltd v Customs and Excise Comrs
Nevisbrook Ltd v Customs and Excise Comrs
Subject Matter
REVENUE — Value added tax — Supply of goods or 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, s 5(1)
[1989] QB 179; [1990] 1 QB 905; [1988] 3 WLR 500; [1989] 3 WLR 678
Appellate History
Customs and Excise Comrs v Faith Construction Ltd [1988] STC 443
Decision of Henry J affirmed
Customs and Excise Comrs v Faith Construction Ltd [1990] 1 QB 905; [1989] 3 WLR 678; [1989] 2 All ER 938, CA
Customs and Excise Comrs v Faith Construction Ltd [1988] STC 735
Decision of McNeill J affirmed
Customs and Excise Comrs v Faith Construction Ltd [1990] 1 QB 905; [1989] 3 WLR 678; [1989] 2 All ER 938, CA
Customs and Excise Comrs v Faith Construction Ltd [1989] QB 179; [1988] 3 WLR 500; [1988] 1 All ER 919, QBD
Decision of Simon Brown J affirmed
Customs and Excise Comrs v Faith Construction Ltd [1990] 1 QB 905; [1989] 3 WLR 678; [1989] 2 All ER 938, CA
Customs and Excise Comrs v Faith Construction Ltd [1989] STC 192
Decision of Henry J affirmed
Customs and Excise Comrs v Faith Construction Ltd [1990] 1 QB 905; [1989] 3 WLR 678; [1989] 2 All ER 938, CA