Commissioners of Customs and Excise v Barclays Bank Plc: ChD 27 Jul 2000

Where a subsidiary company was sold outside the VAT group. The commissioners had no discretion, but when the two shares in the company were transferred into a charitable trust, the grouping for VAT was no longer applicable.


Times 11-Aug-2000, Gazette 27-Jul-2000


Value Added Tax Act 1983


Updated: 15 May 2022; Ref: scu.79368