The judgment of the European Court in Finanzamt Ludenscheid v Christel Schriever (Case C-444/10) has been awaited with some interest, since the questions referred to the Court raise some interesting issues about how thegrant of a lease fits into the transfer of going concern (TO
The judgment of the European Court in Finanzamt Ludenscheid v Christel Schriever (Case C-444/10) has been awaited with some interest since the questions referred to the Court raise some interesting issues about how thegrant of a lease fits into the transfer of going concern (TOGC) provisions for VAT purposes.
Commentators have often railed against the inequity that in HMRC’s eyes the sale of a freehold or assignment of a lease subject to tenancy can be a TOGC whereas the grant of an overriding lease subject to an underlying tenancy can never be a TOGC (the latter result arising because...
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:
The judgment of the European Court in Finanzamt Ludenscheid v Christel Schriever (Case C-444/10) has been awaited with some interest, since the questions referred to the Court raise some interesting issues about how thegrant of a lease fits into the transfer of going concern (TO
The judgment of the European Court in Finanzamt Ludenscheid v Christel Schriever (Case C-444/10) has been awaited with some interest since the questions referred to the Court raise some interesting issues about how thegrant of a lease fits into the transfer of going concern (TOGC) provisions for VAT purposes.
Commentators have often railed against the inequity that in HMRC’s eyes the sale of a freehold or assignment of a lease subject to tenancy can be a TOGC whereas the grant of an overriding lease subject to an underlying tenancy can never be a TOGC (the latter result arising because...
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: