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FTT: Supply Arrangements in Realreed Ltd v Revenue & Customs (supplies of serviced apartments)

  • The starting point for analyzing the supply of goods is the relevant contracts between the parties involved.
  • There are no documents between Realreed and CCSL that outline their arrangements.
  • Evidence of a course of dealing and accounting entries exist between Realreed and CCSL.
  • Realreed asserts that one of the invoices for occupation rights is issued on its behalf.
  • It is unclear how CCSL could supply accommodation without an agreement with Realreed.
  • There is no evidence that CCSL supplies occupation rights.
  • There must be a contractual arrangement with occupiers for ancillary services.
  • The most consistent analysis is that Realreed supplies accommodation and promises ancillary services, while CCSL provides those services.

Source: bailii.org

Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.

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