Management charges/services
Charge related more to costs in taking over the subsidiary
Commentary –
VAT Reporter ¶10-840
Consideration
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 –
VAT 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 –
VAT Reporter ¶10-840
Generally
Commentary –
VAT Reporter ¶18-530
Grant of licence, lease or sublease
Commentary –
VAT Reporter ¶18-530
HMRC's view
Commentary –
VAT Reporter ¶18-530
International
Commentary –
VAT Reporter ¶65-720
Meaning of business
Commentary –
VAT Reporter ¶10-840
Monetary adjustments
Commentary –
VAT Reporter ¶18-530
Output tax
Commentary –
VAT Reporter ¶18-530
Planning
Commentary –
VAT Reporter ¶101(5)
Services billed following grouping, treatment of input tax
Commentary –
VAT Reporter ¶19-560
Set-offs
Commentary –
VAT Reporter ¶18-530
Case Law –
(1976) 1 BVC 1,051
Shared premises
Commentary –
VAT Reporter ¶18-530
Single or multiple supply
Commentary –
VAT Reporter ¶15-670
;
VAT Reporter ¶18-530
Case Law –
TS Harrison & Sons Ltd. [1994] BVC 686
Staff
Commentary –
VAT Reporter ¶18-520
Supplies between companies with common director/shareholder
Surrender of group relief in return
Tax point
Commentary –
VAT 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 –
VAT Reporter ¶10-840
