No. 20,020.

Decision given on 16 February 2007 by Mr Tildesley OBE (Chairman).

Tax point – Appellant achieved preferred bidder status for Government project – Appellant exited from project supplying name and preferred bidder status to new company in return for consideration – Time of supply – Whether transfer of going concern.

  The issues were the liability to VAT of an indemnity payment received by the appellant and determination of the tax point applicable to the payment.

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