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VAT And Supplies To Nominees

 
Gary Barnett of Simmons & Simmons considers the application of VAT to supplies involving nominees or bare trustees in the light of a recent decision Water Hall Group plc v C&E Commrs
 
VAT is a tax now past its 30th birthday and the subject of over 18 000 Tribunal cases. One might be forgiven for assuming that the more basic and commonplace legal issues would have been long settled by now. Those who practise in the field know better!
The Water Hall Group case
 
Water Hall Group plc v C&E Comrs (18007) involved the application of the place of supply rules to a situation involving a nominee. Not an altogether unusual situation you might suppose....

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