VAT on services for business and entertainment is apportionable between them. Citations: Ind Summary 05-Jun-1995, Gazette 07-Jun-1995 Statutes: VAT (Special Provisions) Order 1981 Jurisdiction: England and Wales Citing: Appeal from – Thorn EMI Plc v Customs and Excise Commissioners QBD 20-Jun-1994 Supplies for mixed business entertainment and other uses are to be apportioned. . . … Continue reading Thorn EMI Plc v Customs and Excise Commissioners: CA 5 Jun 1995
FTTTx VAT – INPUT TAX – Article 5 of VAT (Special Provisions) Order 1995 – whether sale of assets to the appellant was the transfer of a business as a going concern and not to be treated as a supply of goods – appeal dismissed [2015] UKFTT 358 (TC) Bailii VAT (Special Provisions) Order 1995 … Continue reading Amor Interiors Ltd v Revenue and Customs (Vat – Business : Acquisition As Going Concern): FTTTx 17 Jul 2015
FTTTx VAT – INPUT TAX – Article 5 of VAT (Special Provisions) Order 1995 – sale of printing machinery and office equipment to appellant not to be treated as a supply of goods on basis the seller of the machinery and equipment had transferred its business as a going concern to the appellant – appeal … Continue reading HQ Graphics Ltd v Revenue and Customs: FTTTx 11 Apr 2013
FTTTx S.49 VATA and Art 5 VAT (Special Provisions) Order 1995 – creation of a sub-lease – whether there was the transfer of a business or the disposal of a new asset – Appeal Allowed Citations: [2012] UKFTT 360 (TC) Links: Bailii Jurisdiction: England and Wales VAT Updated: 03 November 2022; Ref: scu.462760
VDT REGISTRATION – Intending trader – First Appellant purchasing listed building and restoring – Whether Appellant established intention to make business supply – No – Transfer to second Appellant – Whether transfer of going concern – No because first Appellant not a taxable person – Whether second Appellant established intention to make business supply – … Continue reading Carr and Another v Revenue and Customs: VDT 30 Sep 2005
SUPPLY – Transfer of business as a going concern – Appellant transferred certain assets of his business – No written contract – No mention of transfer of goodwill or existing contracts – No provision for employees, debtors or creditors – Claim by purchaser for input tax – Whether transfer of business as a going concern … Continue reading Nicholas (T/A Pa Scaffolding) v Customs and Excise: VDT 4 Dec 2002
VALUE ADDED TAX – takeover of a going concern – sale of plant and machinery by one company to another – vendor company predominantly engaged in hire of plant alone – purchaser company predominantly engaged in hiring plant with drivers – VAT (Special Provisions) Order 1995, art 5 – whether takeover of a going concern … Continue reading HCL Equipment Ltd v Revenue and Customs: VDT 3 Aug 2005
When purchasing a business as a going concern, and land bought at auction was included, then in order to take the land purchase outside the scope of VAT, the ‘option to tax’ election and notification of that election had to be effected before the deposit was paid, and not merely before completion. Citations: Times 19-Apr-2000 … Continue reading Higher Education Statistics Agency Ltd v Commissioners of Customs and Excise: QBD 19 Apr 2000
FTTTx VALUE ADDED TAX – transfer of a business as a going concern – grant of land – option to tax – Article 5(2A) VAT (Special Provisions) Order 1995 – requirement for exercise by transferee at the date of grant – whether belated notification effective for the purposes of Article 5(2A) – appeal dismissed [2015] … Continue reading Harris v Revenue and Customs: FTTTx 9 Jun 2015
VAT – Art 5, VAT (Special Provisions) Order 1995 – sale of freehold property with an agreement for a tenancy – tenant introduced by purchaser – whether transfer of a going concern – whether assessment within the period set by s73(6)(b) VATA 1995 – approach on appeal to record of evidence before the FTT [2015] … Continue reading Revenue and Customs v Royal College of Pediatrics and Child Health and Another: UTTC 28 Jan 2015
UTTC VAT – whether transfer of a business to a company that was a member of a VAT group was a transfer of a going concern (TOGC) – after transfer supplies made only to other group company – art 5, Value Added Tax (Special Provisions) Order 1995 – s 43, VATA – Principal VAT Directive, … Continue reading Intelligent Managed Services Ltd v Revenue and Customs: UTTC 7 Jul 2015
VDT Transfer of going concern; sale of heritable property held as an investment by private limited company to two individuals; exercise of option to tax; whether individuals intended to carry on similar business; no; Value Added Tax Act 1994 section 4, Schedule 9, Group 1; The Value Added Tax (Special Provisions) Order 1995; HMRC Notice … Continue reading Sydenham Commercial Property Ltd v Revenue and Customs: VDT 10 Jun 2008
Where a part or whole of a business was sold as a going concern, not all the VAT on the expenses of the sale was to be set off against VAT. The entire amount of VAT could only be set off where the assets sold were sold as a properly identifiable part of the taxable … Continue reading Abbey National Plc v Commissioners of Customs and Excise: ECJ 22 Feb 2001
References: [2015] UKUT 0341 (TCC) Links: Bailii UTTC VAT – whether transfer of a business to a company that was a member of a VAT group was a transfer of a going concern (TOGC) – after transfer supplies made only to other group company – art 5, Value Added Tax (Special Provisions) Order 1995 – … Continue reading Intelligent Managed Services Ltd v Revenue and Customs; UTTC 7 Jul 2015
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