Queen’s Bench Division (Crown Office List).

Auld J.

Judgment delivered 14 March 1994.

Value added tax – Supplies of services – Two charities shared expenses on informal basis – Taxpayer paid office overheads etc. – Second charity reimbursed 50 per cent of expenditure – Whether taxpayer made supplies of services to second charity – Whether implied contract to share expenses and to pay second charity’s share as its agent – Value Added Tax Act 1983, s. 2.

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.