United Kingdom Upper Tribunal (Tax and Chancery Chamber)

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You are here: BAILII >> Databases >> United Kingdom Upper Tribunal (Tax and Chancery Chamber) >> Intelligent Managed Services Ltd v Revenue And Customs [2015] UKUT 0341 (TCC) (7 July 2015)
URL: http://www.bailii.org/uk/cases/UKUT/TCC/2015/341.html
Cite as: [2015] BVC 524, [2016] STC 290, [2015] UKUT 0341 (TCC), [2015] STI 2448, [2015] UKUT 341 (TCC)

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Intelligent Managed Services Ltd v Revenue And Customs [2015] UKUT 0341 (TCC) (7 July 2015)

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

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