Brendan Crawford (Inspector of Taxes) v Centime Ltd 2005 VI ITR 823 considered whether a property developer who abandoned a proposed development could be treated as a taxable person. The High Court held that a person can be treated as a taxable person provided that the person has a genuine intention to develop land for the purposes of making a taxable supply.
A branch could not be treated as a taxable person, by reason of the costs charge to it, by its parent company, for supplies of services provided. Ministero dell’Economia e delle Finanze v FCE Bank plc Case C-210/04
The exercise of the Development Council’s functions which related essentially to advertising and the promotion and improvement of the quality of apples and pears grown in England and Wales was held not to constitute a supply of services effected for consideration. Apple & Pear Development Council v Commissioners of Customs and Excise Case C-102/86
Appeal against refusal to refund VAT in respect of a deduction for tax paid on the purchase of goods included in the return for one year against the VAT liability for the previous year on the grounds of the 4-year time limit prescribed by s99(4) VATCA2010. 18TACD2018
