The latest VAT news, including Chains
VAT battle and clarification on TOGC
Chain keeps VAT on administrator charges
In a case where the tribunal found the business arrangements
somewhat obscure, a claim of VAT on costs relating to the administration
of Global Link International PLC was made by Chain Telecommunications
Ltd, which was set up to purchase the business and assets of the company
in administration (Chain Telecommunications Ltd
v HMRC [2012] UKFTT (TC2016)).
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