This month’s review covers two recent decisions of the FTT influenced by the existence of VAT grouping arrangements. The Virgin Media case involved a range of difficult issues, but the FTT was able to conclude that there could be no separate supply by a payment handling entity VAT grouped with the main provider of services. In Melford Capital, the VAT group was treated as a holding company, allowing certain investment activities of the group to be ignored as not amounting to a separate investment activity. Elsewhere, the Court of Appeal held that an officer of HMRC does not have to intend to make an assessment for one to exist, and HMRC confirmed that it has been given leave to appeal the digital newspapers decision to the Court of Appeal.
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This month’s review covers two recent decisions of the FTT influenced by the existence of VAT grouping arrangements. The Virgin Media case involved a range of difficult issues, but the FTT was able to conclude that there could be no separate supply by a payment handling entity VAT grouped with the main provider of services. In Melford Capital, the VAT group was treated as a holding company, allowing certain investment activities of the group to be ignored as not amounting to a separate investment activity. Elsewhere, the Court of Appeal held that an officer of HMRC does not have to intend to make an assessment for one to exist, and HMRC confirmed that it has been given leave to appeal the digital newspapers decision to the Court of Appeal.
If you are not a subscriber, subscribe now to read this content.
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