Decision given 14 October 1977.

Assessment – Supply – Agency – Separate registration of parent and subsidiary companies – Parent company made exempt supplies – Invoices for service charges raised against parent – Subsequent issue of credit notes cancelling service charges – Whether supplies within ‘service charges’ were agency charges which could be cancelled by issue of credit notes or taxable supplies – Finance Act 1972, sec. 3, 33 (now VATA 1983, sec. 14, Sch. 7, para. 6).

Need help? Get subscribed!

To subscribe to this content, simply call 0800 231 5199

We can create a package that’s catered to your individual needs.

Or book a demo to see this product in action.