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.

• From: HM Courts & Tribunals Service and Upper Tribunal (Tax and Chancery Chamber)
• Published: 1 December 2016

• Category: Tax
• Release date: 7 July 2015

Read the full decision in Intelligent Managed Services Limited v The Commissioners for HM Revenue and Customs: [2015] UKUT 0341 (TCC).

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.

Published 1 December 2016