Commentary

V7.191 Disaggregation—cases won by the taxpayer

Part V7 Tax planning
Part V7 Tax planning | Commentary

V7.191 Disaggregation—cases won by the taxpayer

Part V7 Tax planning | Commentary

V7.191 Disaggregation—cases won by the taxpayer

In each of the cases summarised below, there are a number of key themes that recur, explaining why the taxpayers were successful in their appeal:

  1.  

    •     motives for separation of the businesses other than the avoidance of paying VAT

  2.  

    •     normal commercial arrangements between the parties when it comes to issues such as dealing with shared overheads

  3.  

    •     separate accounting arrangements in place, separate purchasing, invoicing procedures, bank account, completion of tax returns, etc

The following two cases were won by the taxpayer.

  1.  

    •     Skelton Waste Disposal v Customs and Excise Comrs ([2001] Lexis Citation

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