Charge related more to costs in taking over the subsidiary


Continuous supply on branch joining group, re-attribution of input tax

Credit notes

Credit notes, correction of mistake/overcharge

Economic activity

Finance and management provided to subsidiaries amounted to an economic activity


Grant of licence, lease or sublease

HMRC's view

Meaning of business

Monetary adjustments

Output tax

Services billed following grouping, treatment of input tax


Shared premises

Single or multiple supply


Supplies between companies with common director/shareholder

Surrender of group relief in return

Tax point

Tripartite agreement, identification of recipient

Vague intention to levy an unspecified charge