FTT decision Ashtons Legal: to whom was supply of leases made?

It has been debated for a long time to what extent VAT needs to follow the contracts for determining the identity of the supplier and recipient of a supply. On a European level, cases like Apple and Pear Development Council and Tolsma in principle seemed to rely on contractual arrangements, while Halifax and Newey provided for exceptions where the contracts were artificial set-ups for abusive purposes.

Source

• Fabian Barth
• Deloitte

See also ECJ Cases C-102/86 (Apple and Pear Development Council) – Compulsory payments, even in kind, cannot be easily considered as giving rise to onerous transactions

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