HMRC Brief 59/08 issued on 17 December (see http://www.hmrc.gov.uk/briefs/cgt/brief5908.htm) outlines HMRC's view of what it means to be 'associated companies' for the purposes of the exception to the degrouping charge following the Court of Appeal decision in Johnston Publishing (North) Ltd v HMRC. The Brief contains a number of illustrations which can be viewed online.
Nectar services
HMRC Brief 60/08 issued on 17 December states:
'VAT: Court of Appeal decision in the case of Loyalty Management (UK) Ltd — further clarification of HMRC position pending outcome of appeal to the House of Lords
'In October 2007 HM Revenue & Customs (HMRC) lost...
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HMRC Brief 59/08 issued on 17 December (see http://www.hmrc.gov.uk/briefs/cgt/brief5908.htm) outlines HMRC's view of what it means to be 'associated companies' for the purposes of the exception to the degrouping charge following the Court of Appeal decision in Johnston Publishing (North) Ltd v HMRC. The Brief contains a number of illustrations which can be viewed online.
Nectar services
HMRC Brief 60/08 issued on 17 December states:
'VAT: Court of Appeal decision in the case of Loyalty Management (UK) Ltd — further clarification of HMRC position pending outcome of appeal to the House of Lords
'In October 2007 HM Revenue & Customs (HMRC) lost...
If you or your firm subscribes to Taxjournal.com, please click the login box below:
If you do not subscribe but are a registered user, please enter your details in the following boxes:
