– see also Economic activities; Trade or business

Abuse of rights

Case Law – BUPA Hospitals Ltd; Goldsborough Developments Ltd. [2002] BVC 2,155 ; Halifax plc & Ors v Customs and Excise Commissioners. [2002] BVC 370 ; Halifax plc, Leeds Permanent Development Services Ltd, County Wide Property Investments Ltd v Customs and Excise Commissioners (Case C-255/02); BUPA Hospitals Ltd and Goldsborough Developments Ltd v Customs and Excise Commissioners (Case C-419/02); University of Huddersfield Higher Education Corp v Customs and Excise Commissioners (Case C-223/03). [2006] BVC 377 ; The University of Huddersfield Higher Education Corporation. [2003] BVC 2,163

Advertising activities of political party

Case Law – SPÖ Landesorganisation Kärnten v Finanzamt Klagenfurt (Case C-267/08). [2010] BVC 862

Assets

– see Business assets

Auction by Secretary of State of telecommunications licences

Case Law – Hutchison 3G UK Ltd & Ors v Customs and Excise Commissioners (Case C-369/04). [2010] BVC 55 ; Hutchison 3G UK Ltd; mmO plc; Orange 3G Ltd; T-Mobile (UK) Ltd; Vodaphone Group Services Ltd. [2005] BVC 2,114

Cases on whether a business

Six test, for vat

Commentary – Indirect Tax Reporter ¶10-885

Cessation

– see also Cessation of trade or business

Goods, deemed self-supply

Legislation/Regulatory – Dir. 2006/112 art. 18(c)

Stock held, deemed supply

Legislation/Regulatory – VATA94 Sch. 4, para. 8

Charities

Business test

Commentary – Indirect Tax Reporter ¶50-000 ; Indirect Tax Reporter ¶50-095

Course or furtherance of business

Commentary – Indirect Tax Reporter ¶50-085

Economic activity

Commentary – Indirect Tax Reporter ¶50-090

Generally

Commentary – Indirect Tax Reporter ¶33-500

Profit not essential

Commentary – Indirect Tax Reporter ¶50-100

Commencement

Case Law – (1985) 2 BVC 200,157

Concept

Case Law – Enkler v. Finanzamt Homburg (Case C-230/94) [1997] BVC 24 ; Finanzamt Freistadt Rohrbach Urfahr & Anor v Unabhängiger Finanzsenat Außenstelle Linz (Case C-219/12). [2013] BVC 269 ; Harnas & Helm v. Staatssecretaris van Financiën (Case C-80/95). [1997] BVC 358 ; Institute of Chartered Accountants in England and Wales v. Customs and Excise Commissioners. [1997] BVC 469 ; Intercommunale voor Zeewaterontzilting (INZO) v. Belgian State (Case C-110/94). [1996] BVC 326 ; Wellcome Trust Ltd v. Commissioners of Customs & Excise (Case C-155/94). [1996] BVC 377

Consortium contracts

Case Law – Empresa de Desenvolvimento Mineiro SGPS SA (EDM) v Fazenda Publica (Case C-77/01). [2006] BVC 140

Death, insolvency or receivership

21 days to notify starting to carry on business

Commentary – Indirect Tax Reporter ¶43-872
HMRC Guidance – Notice 700

Discontinued business

Commentary – Indirect Tax Reporter ¶43-872

Deemed

Campaigning for field sports

Case Law – British Field Sports Society. [1996] BVC 2,886 ; Customs and Excise Commissioners v. British Field Sports Society. [1997] BVC 294 ; Customs and Excise Commissioners v British Field Sports Society. [1998] BVC 82

Company campaigning for farm animals

Case Law – Compassion in World Farming Ltd. [1998] BVC 2,041

Disciplinary activities

Case Law – Northamptonshire Football Association. [1996] BVC 2,128

Doing business outside UK

Commentary – Indirect Tax Reporter ¶8-525

Economic activity

Carousel frauds

Commentary – Indirect Tax Reporter ¶18-070 ; Indirect Tax Reporter ¶60-620
HMRC Guidance – Notice 726

Charities

Commentary – Indirect Tax Reporter ¶50-090

Meaning

Commentary – Indirect Tax Reporter ¶10-635 ; Indirect Tax Reporter ¶10-730 ; Indirect Tax Reporter ¶10-885

Fragmentation

– see Splitting business activities

Fulfilling a social function

Case Law – Customs and Excise Commissioners v St Paul's Community Project Ltd. [2005] BVC 12 ; Customs and Excise Commissioners v Yarburgh Children's Trust. [2002] BVC 141 ; Donaldson's College. [2006] BVC 2,224 ; Yarburgh Children's Trust. [2001] BVC 2,307

Gifts

– see Business gifts

Government departments, Treasury direction

Commentary – Indirect Tax Reporter ¶54-000

Grant of building rights over immovable property

Case Law – Van Tiem v. Staatssecretaris van Financiën (Case C-186/89). [1993] BVC 52

Input tax

Animal welfare charity

Case Law – RSPCA. [1991] BVC 768

Horse breeding

Case Law – Mowbray Properties Ltd. [1991] BVC 701

Pre-commencement expenditure

Case Law – Gabalfrisa SL & Ors v Agencia Estatal de Administración Tributaria (AEAT) (Joined Cases C-110/98 to C-147/98). [2002] BVC 333

Yacht chartering

Case Law – CR King & Partners (Holdings) Ltd. [1992] BVC 568

Input tax apportionment

Charities

Case Law – (1985) 2 BVC 205,187 ; Oxfam [2009] BVC 2,067

Investment activities

Case Law – National Society for the Prevention of Cruelty to Children. [1993] BVC 701

Interest bearing loans granted to subsidiaries

Case Law – Empresa de Desenvolvimento Mineiro SGPS SA (EDM) v Fazenda Publica (Case C-77/01). [2006] BVC 140

Investment activities

Case Law – The Wellcome Trust Ltd. [1995] BVC 1,011

Local authorities

Generally

Commentary – Indirect Tax Reporter ¶51-025

Sport and leisure

Commentary – Indirect Tax Reporter ¶52-200 ; Indirect Tax Reporter ¶52-205

Unregistered bodies

Commentary – Indirect Tax Reporter ¶52-740

Local authority

Provision and maintenance of cemeteries

Case Law – Rhondda Cynon Taff County Borough Council. [2000] BVC 2,226

Public legal aid services

Case Law – EC Commission v Finland (Case C-246/08). [2010] BVC 1,062

Management services

Case Law – Newmir plc. [1993] BVC 961

Meaning

Campaigning activities

Commentary – Indirect Tax Reporter ¶10-860

Cases

Commentary – Indirect Tax Reporter ¶10-885

Commencement of business

Commentary – Indirect Tax Reporter ¶10-795

Generally

Commentary – Indirect Tax Reporter ¶10-635 ; Indirect Tax Reporter ¶6-025
Legislation/Regulatory – VATA94 s. 94
Case Law – MORLEY (H.M. INSPECTOR OF TAXES) v. MESSRS. TATTERSALL

Is there a business, flowchart

Commentary – Indirect Tax Reporter ¶10-635

Management charges

Commentary – Indirect Tax Reporter ¶10-840

Partner holding an office

Commentary – Indirect Tax Reporter ¶10-665

Publicly funded research: non-recoverable VAT

Commentary – Indirect Tax Reporter ¶10-815
HMRC Guidance – Notice 701/30

Registration purposes

Commentary – Indirect Tax Reporter ¶43-225

Share dealing

Commentary – Indirect Tax Reporter ¶10-825

Single asset with one customer

Commentary – Indirect Tax Reporter ¶10-855

Social function

Commentary – Indirect Tax Reporter ¶10-868

Statutory body

Commentary – Indirect Tax Reporter ¶10-780

Statutory duties

Commentary – Indirect Tax Reporter ¶10-870

Viability study

Commentary – Indirect Tax Reporter ¶10-810

Partner holding an office

Commentary – Indirect Tax Reporter ¶10-665

Publicly-funded research at university

Case Law – The University of Sheffield [2007] BVC 2,462 ; University of Southampton v Revenue and Customs Commissioners. [2006] BVC 520

Purchase of

– see Transfer of business as a going concern (TOGCs)

Purchase of defaulted debts

Case Law – Finanzamt Essen-NordOst v GFKL Financial Services AG (Case C-93/10). [2011] BVC 562

Radio authority

Case Law – The Radio Authority. [1992] BVC 932

Registration

Generally

Case Law – The Source Enterprise Ltd. [1992] BVC 965

Letting of garages

Case Law – Green & Anor. [1993] BVC 628

Refusal

Case Law – The Scottish Solicitors' Discipline Tribunal. (1989) 4 BVC 636

Regulatory functions of professional body

Case Law – Institute of Chartered Accountants in England and Wales v. Customs and Excise Commissioners. [1999] BVC 215

Sale of

– see Transfer of business as a going concern (TOGCs)

Sales of timber to alleviate storm damage

Case Law – Rēdlihs v Valsts ieņēmumu dienests (Case C-263/11). [2012] BVC 547

Six tests: activity constituting a business

Commentary – Indirect Tax Reporter ¶10-885

Splitting

– see Splitting business activities

Splitting activities

– see Splitting business activities

Supplies in course or furtherance of

Accommodation for study/practice of yoga for health

Case Law – (1983) 1 BVC 1,212

Assignment of lease

Case Law – Customs and Excise Commissioners v. Royal Exchange Theatre Trust. (1979) 1 BVC 308

Boarding accommodation for school pupils

Case Law – Customs and Excise Commissioners v. Morrison's Academy Boarding Houses Association. (1977) 1 BVC 108

Body governed by public law

Case Law – The Arts Council of Great Britain. [1995] BVC 790

Body incorporated to propagate religion or religious philosophy

Case Law – (1978) 1 BVC 238 ; Church of Scientology of California v. Customs and Excise Commissioners. (1980) 1 BVC 343

Construction of rugby club changing room

Case Law – Clwb Rygbi Nant Conwy. [2000] BVC 2,168

Contributions from guests

Case Law – Customs and Excise Commissioners v. Lord Fisher. (1981) 1 BVC 392

Education and related care services

Case Law – Quarriers (No. 2) [2008] BVC 2,436

Generally

Case Law – Church of Scientology of California v. Customs and Excise Commissioners. (1980) 1 BVC 343 ; National Water Council v. Customs and Excise Commissioners. (1978) 1 BVC 199

Hire of aircraft

Case Law – (1976) 1 BVC 1,049

Input tax deduction

Case Law – (1984) 2 BVC 200,029 ; (1985) 2 BVC 200,080 ; (1986) 2 BVC 200,198

Lease and leaseback arrangement

Case Law – Laurie & Anor t/a The Peacock Montessori Nursery. [2001] BVC 2,317

Lecture courses in religious principles

Case Law – (1985) 2 BVC 205,164

Local authority

Case Law – Shearing. [2001] BVC 2,066 ; The City Council of Norwich. [1995] BVC 712

Long service gifts

Case Law – R.H.M. Bakeries (Northern) Ltd. v. Customs and Excise Commissioners. (1978) 1 BVC 159

Office holder

Case Law – Gardner. (1989) 4 BVC 682

Partnership

Case Law – Three H. Aircraft Hire v. Commissioners of Customs and Excise. (1982) 1 BVC 480

Registration

Case Law – Bird Racing (Management) Ltd. [1995] BVC 637

Regulatory functions

Case Law – Institute of Chartered Accountants in England and Wales v. Customs and Excise Commissioners. [1997] BVC 469 ; Institute of Chartered Accountants in England and Wales v Customs and Excise Commissioners. [1996] BVC 228 ; The Institute of Chartered Accountants in England and Wales. [1996] BVC 2,308

Sale of capital assets

Case Law – The Trustees of the Mellerstain Trust. (1989) 4 BVC 768

Sale of vans used in business

Case Law – (1976) 1 BVC 1,047

Secondment of employees

Case Law – Cumbrae Properties (1963) Ltd. v. Customs and Excise Commissioners. (1981) 1 BVC 438

Tourist board

Case Law – Netherlands Board of Tourism. [1996] BVC 2,118

Trading company associated with charity, refurbishment of hostel for homeless/jobless

Case Law – Emmaus Ltd. [1995] BVC 640

Trustees of trust fund benefiting horse racing industry

Case Law – (1985) 2 BVC 205,194

Unincorporated association

Case Law – Eastbourne Town Radio Cars Association. [1996] BVC 2,651

Yacht, use by employees

Case Law – (1985) 2 BVC 205,288

Supplies in course or furtherance of business: flowchart

Commentary – Indirect Tax Reporter ¶10-640

Transactions forming part of carousel fraud

Case Law – Dragon Futures Ltd [2006] BVC 2,064 ; Optigen Ltd, Fulcrum Electronics Ltd and Bond House Systems Ltd v Customs & Excise Commissioners (Joined Cases C-354/03, C-355/03 and C-484/03). [2006] BVC 119

Transfer of going concern

– see Transfer of business as going concern (TOGC)

Transfer of going concerns

– see Transfer of business as a going concern (TOGCs)

Transfer of share in co-ownership of invention

Case Law – Tanoarch sro v Daňové riaditeľstvo Slovenskej republiky (Case C-504/10). [2011] BVC 538

Transfers of going concerns

– see Transfer of business as a going concern (TOGCs)

True factoring

Case Law – Finanzamt Groß-Gerau v MKG-Kraftfahrzeuge-Factory GmbH (Case C-305/01). [2003] BVC 616