Intelligent Managed Services Limited v The Commissioners for HM Revenue and Customs: [2015] UKUT 0341 (TCC)
Upper Tribunal Tax and Chancery decision of Mr Justice Barling and Judge Berner on 7 July 2015.
Read the full decision in .
VAT 鈥� whether transfer of a business to a company that was a member of a VAT group was a transfer of a going concern (TOGC) 鈥� after transfer supplies made only to other group company 鈥� art 5, Value Added Tax (Special Provisions) Order 1995 鈥� s 43, VATA 鈥� Principal VAT Directive, Arts 11, 19 and 29.
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Published 1 December 2016