In McCarthy & Stone, the FTT held that the grant of a lease of a residential apartment with the use of furnished communal areas was a single zero-rated supply. In Intelligent Managed Services, the FTT held that that if, after a business sale, the transferee only makes intra-VAT group supplies, the transfer will not constitute a TOGC. In Reed Employment, the Court of Appeal held that it was not contrary to EU law for claims for repayment of VAT to be subject to the unjust enrichment defence, even where they related to periods before the introduction of that defence. In Ibero Tours, the CJEU held that discounts granted to customers by an intermediary out of its commission did not lead to a reduction of the taxable amount.
