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

International

Meaning of business

Monetary adjustments

Output tax

Planning

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