LON (89/936)

No. 5390

Decision given 9 November 1990.

Assessment – Supply – Whether supply of machinery made by appellant to an associated company – Whether property or possession in the machinery had passed from the appellant to its associated company – Value Added Tax Act 1983, sec. 2, 3, 4 and 5; Sch. 2, para. 1.

  The issue was whether the appellant (‘C’) had supplied machinery to ‘M’, an associated company, in return for a payment of £627,140.

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