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 until then.
Citations:
Times 30-Mar-1999, Gazette 03-Jun-1999, [1999] UKHL 23, [1999] 1 WLR 769, [1999] 2 All ER 906
Links:
Jurisdiction:
England and Wales
Citing:
Appeal from – Commissioners of Customs and Excise v Svenska International Plc CA 5-Jun-1997
Rules for recovery of input tax on subsidiary business for exempt supplies to be read as a whole. . .
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 . .
Lists of cited by and citing cases may be incomplete.
VAT
Updated: 31 May 2022; Ref: scu.159006
