Rules for recovery of input tax on subsidiary business for exempt supplies to be read as a whole.
Citations:
Times 03-Jul-1997, [1997] EWCA Civ 1793
Links:
Statutes:
Value Added Tax (General) Regulations 1985 (1985 No 886) Reg 34
Jurisdiction:
England and Wales
Cited by:
Appeal from – Svenska International Plc v Commissioners of Customs and Excise HL 25-Mar-1999
When assessing the time of supply in a continuous supply of services, it did not take place until either payment was made or a tax invoice issued, and as between members of a group of companies, no opportunity arose to set its tax against input . .
Lists of cited by and citing cases may be incomplete.
VAT
Updated: 29 May 2022; Ref: scu.142189
