When goods were purchased for resale to another company within the same VAT group but the purchasing company left that group before delivery, the entire transaction became a vatable supply. If there is an advance payment of less than the whole price, a supply which would ordinarily be regarded as a single taxable transaction is treated as having taken place in two or more stages. The time of supply rules therefore provide for a partial supply, a supply taking place on one date and to some extent on another. Both supplies are of course of the same goods. There is not a supply of part of the goods, or an undivided share in the goods, on one date and the rest on another. The tax is not concerned to divide up the goods because it is levied not upon the goods themselves but upon their value.
Gazette 15-Jul-1998, Times 25-Jun-1998, [1998] UKHL 23, [1998] 3 All ER 342, [1998] 1 WLR 1106, [1998] STC 725
House of Lords, House of Lords, Bailii
Value Added Tax Act 1983
England and Wales
Cited by:
Cited – Royal and Sun Alliance Insurance Group plc v Her Majesty’s Commissioners of Customs and Excise HL 22-May-2003
The landlord had elected to waive exemption to charging VAT on its lettings. The tenant relet the demised premises, but at first without charging VAT. It later charged VAT on the sublease, but the commissioners objected to the attempt of the . .
Cited – Revenue and Customs v Taylor Clark Leisure Plc SC 11-Jul-2018
Several companies within a group paid VAT. Later the basis of charge to output VAT was revised, and a reclaim became due, but the VAT group had been dissolved. Could the appellant, former lead within the group now make the reclaim.
Held: . .
Lists of cited by and citing cases may be incomplete.
Updated: 30 July 2021; Ref: scu.158954