Intelligent Managed Services Ltd v Revenue and Customs: UTTC 7 Jul 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, Arts 11, 19 and 29

Citations:

[2015] UKUT 0341 (TCC)

Links:

Bailii

Jurisdiction:

England and Wales

VAT

Updated: 05 August 2022; Ref: scu.553188