LON (95/2869)

No. 14,513

Decision given 17 October 1996.

Supply – Identification of recipient – Land and buildings – Management services supplied in furtherance of maintenance of building – Tripartite agreement between landlord, tenant and management company – Whether management services supplied to landlord and then to tenant as part of composite supply of interest in land – Whether supplied directly to tenant – Value Added Tax Act 1994 5(2)(a). Groups of companies – Effect of grouping – Whether supply made to group non-member recharacterised according to nature of supplier – Value Added Tax Act 1994, s. 43.

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