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Value added tax – Supply of goods or services. The Upper Tribunal (Tax and Chancery Chamber) (the tribunal) allowed the appeal by Intelligent Managed Services Ltd (IMSL) against the decision of the Revenue and Customs Commissioners that the transfer of IMSL's banking support services business to Virgin Money Management Services Ltd (VMMSL), a member of the Virgin Money Group VAT group, was not a 'transfer of a going concern', with the result that the transfer gave rise to supplies of goods and services that were subject to VAT. The tribunal decided that the transfer by IMSL of the assets of its business to VMMSL had satisfied the conditions of art 5(1) of the Value Added Tax (Special Provisions) Order 1995, SI 1995/1268, and those supplies were accordingly to be treated as neither a supply of goods nor a supply of services.
Value added tax – Supply of goods or services. The Upper Tribunal (Tax and Chancery Chamber) (the tribunal) allowed the appeal by Intelligent Managed Services Ltd (IMSL) against the decision of the Revenue and Customs Commissioners that the transfer of IMSL's banking support services business to Virgin Money Management Services Ltd (VMMSL), a member of the Virgin Money Group VAT group, was not a 'transfer of a going concern', with the result that the transfer gave rise to supplies of goods and services that were subject to VAT. The tribunal decided that the transfer by IMSL of the assets of its business to VMMSL had satisfied the conditions of art 5(1) of the Value Added Tax (Special Provisions) Order 1995, SI 1995/1268, and those supplies were accordingly to be treated as neither a supply of goods nor a supply of services.
Chair of the Bar reports back
Marie Law, Director of Toxicology at AlphaBiolabs
A £500 donation from AlphaBiolabs has been made to the leading UK charity tackling international parental child abduction and the movement of children across international borders
Marie Law, Director of Toxicology at AlphaBiolabs, outlines the drug and alcohol testing options available for family law professionals, and how a new, free guide can help identify the most appropriate testing method for each specific case
By Louise Crush of Westgate Wealth Management
Marie Law, Director of Toxicology at AlphaBiolabs, examines the latest ONS data on drug misuse and its implications for toxicology testing in family law cases
A career shaped by advocacy beyond her practice, and the realities of living with an invisible disability – Dr Natasha Shotunde, Black Barristers’ Network Co-Founder and its Chair for seven years, reflects on a decade at the Bar
Responding to criticism on the narrow profile of government-instructed counsel, Mel Nebhrajani CB describes the system-wide change at GLD to drive fairer distribution of work and broader development of talent
The odds of success are as unforgiving as ever, but ambition clearly isn’t in short supply. David Wurtzel’s annual deep‑dive into the competition cohort shows who’s entering, who’s thriving and the trends that will define the next wave
Where to start and where to find help? Monisha Shah, Chair of the King’s Counsel Selection Panel, provides an overview of the silk selection process, debunking some myths along the way
Do chatbot providers owe a duty of care for negligent misstatements? Jasper Wong suggests that the principles applicable to humans should apply equally to machines
