https://www.taxtmi.com/caselaws?id=162483 A trustee directly employing and controlling maintenance staff was treated as supplying the services itself for VAT purposes, so the wages met from the maintenance fund formed part of the consideration for that supply. The disbursement exclusion did not apply because the costs were not paid as known and authorised payments on behalf of the tenants or lessee, but were incurred as part of the trustee's own taxable service. The maintenance services were also not exempt as part of an exempt grant or letting of land, because a separate service supply by another person cannot be absorbed into the land exemption. The VAT assessments were therefore restored on the footing that the services were taxable supplies. en-us Sun, 06 Dec 1998 00:00:00 +0530 Thu, 27 Feb 2014 17:15:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=162483 A trustee directly employing and controlling maintenance staff was treated as supplying the services itself for VAT purposes, so the wages met from the maintenance fund formed part of the consideration for that supply. The disbursement exclusion did not apply because the costs were not paid as known and authorised payments on behalf of the tenants or lessee, but were incurred as part of the trustee's own taxable service. The maintenance services were also not exempt as part of an exempt grant or letting of land, because a separate service supply by another person cannot be absorbed into the land exemption. The VAT assessments were therefore restored on the footing that the services were taxable supplies. Case-Laws VAT and Sales Tax Sun, 06 Dec 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=162483