LON (95/2334)

No. 16,008

Decision given 4 June 1999.

Group of companies – Member company given to charity and no longer eligible for group treatment – Commissioners informed that de-grouping had immediate effect – Customs directed de-grouping to have effect after elapse of 90-day period – Whether cessation of group membership had immediate effect – Value Added Tax Act 1994, s. 43(5) and (6) – Directive 77/388, the sixth VAT directive, art. 4(4).

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