Charge related more to costs in taking over the subsidiary

Commentary – Indirect Tax Reporter ¶10-840

Consideration

Case Law – Glengate-KG Properties Ltd; Glengate Holdings plc. [1996] BVC 2,916

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

Case Law – Svenska International plc v. Customs and Excise Commissioners. [1996] BVC 286 ; Svenska International plc v Customs and Excise Commissioners. [1997] BVC 428 ; Svenska International plc v Customs and Excise Commissioners. [1999] BVC 221 ; Svenska International plc. [1996] BVC 2,321

Credit notes

Commentary – Indirect Tax Reporter ¶18-530

Credit notes, correction of mistake/overcharge

Case Law – (1985) 2 BVC 205,148

Economic activity

Case Law – Newmir plc. [1993] BVC 961

Finance and management provided to subsidiaries amounted to an economic activity

Commentary – Indirect Tax Reporter ¶10-840

Generally

Commentary – Indirect Tax Reporter ¶18-530

Grant of licence, lease or sublease

Commentary – Indirect Tax Reporter ¶18-530

HMRC's view

Commentary – Indirect Tax Reporter ¶18-530

International

Commentary – Indirect Tax Reporter ¶65-720

Meaning of business

Commentary – Indirect Tax Reporter ¶10-840

Monetary adjustments

Commentary – Indirect Tax Reporter ¶18-530

Output tax

Commentary – Indirect Tax Reporter ¶18-530

Planning

Commentary – Indirect Tax Reporter ¶101(5)

Services billed following grouping, treatment of input tax

Commentary – Indirect Tax Reporter ¶19-560

Set-offs

Commentary – Indirect Tax Reporter ¶18-530
Case Law – (1976) 1 BVC 1,051

Shared premises

Commentary – Indirect Tax Reporter ¶18-530

Single or multiple supply

Commentary – Indirect Tax Reporter ¶15-670 ; Indirect Tax Reporter ¶18-530
Case Law – TS Harrison & Sons Ltd. [1994] BVC 686

Staff

Commentary – Indirect Tax Reporter ¶18-520

Supplies between companies with common director/shareholder

Case Law – Ultimate Advisory Services Ltd. [1993] BVC 743

Surrender of group relief in return

Case Law – Customs and Excise Commissioners v. Tilling Management Services Ltd. (1978) 1 BVC 185

Tax point

Commentary – Indirect Tax Reporter ¶12-520

Tripartite agreement, identification of recipient

Case Law – Canary Wharf Ltd. [1997] BVC 2,058

Vague intention to levy an unspecified charge

Commentary – Indirect Tax Reporter ¶10-840