Management charges/services
Charge related more to costs in taking over the subsidiary
Consideration
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
Generally
Grant of licence, lease or sublease
HMRC's view
Meaning of business
Monetary adjustments
Output tax
Services billed following grouping, treatment of input tax
Set-offs
Shared premises
Single or multiple supply
Staff
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