United Norwest Co-Operatives Ltd v Customs & Excise, Court of Appeal - Civil Division, June 17, 1999, [1999] EWCA Civ 1616
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United Norwest Co-Operatives Ltd v Customs & Excise, Court of Appeal - Civil Division, June 17, 1999, [1999] EWCA Civ 1616
IN THE SUPREME COURT OF JUDICATURE QBCOF 1998/1149/4IN THE COURT OF APPEAL (CIVIL DIVISION)ON APPEAL FROM THE HIGH COURT OF JUSTICE, CROWN OFFICE LIST(MR JUSTICE DYSON) Royal Courts of Justice Strand London WC2 Thursday, 17th June 1999 B e f o r e: LORD JUSTICE BELDAM LORD JUSTICE MAY MR JUSTICE JONATHAN PARKER - - - - - - UNITED NORWEST CO-OPERATIVES LTD APPELLANT - v - COMMISSIONERS OF CUSTOMS & EXCISE RESPONDENT - - - - - - (Transcript of the handed down judgment of Smith Bernal Reporting Limited, 180 Fleet Street, London EC4A 2HD Tel: 0171 421 4040 Official Shorthand Writers to the Court) - - - - - - MR S ALLCOCK QC with MR R BALDRY (Instructed by Messrs Eversheds, Manchester M2 3DB) appeared on behalf of the AppellantMR N PAINES [MR D BEARD - for judgment] (Instructed by HM Customs & Excise, Salford M60 9LB) appeared on behalf of the Respondent - - - - - - J U D G M E N T (As approved by the Court) - - - - - - ©Crown Copyright Thursday, 17th June 1999 J U D G M E N TMr Justice Jonathan Parker:Introduction This is an appeal by United Norwest Co-operatives Limited against an order made by Mr Justice Dyson on 30 July 1998 dismissing its appeal from a Decision of the Manchester Value Added Tax Tribunal released on 23 May 1997. The appellant is an industrial and provident society (and I will refer to it hereafter as "the Society"). For many years the Society has carried on a variety of businesses, its principal business being the sale of food through a number of retail outlets. In about 1995 the Society embarked upon a restructuring of its trading activities, a process which involved the transfer of various discrete businesses to separate companies. In December 1995 a company called United Norwest Food Markets Limited ("Food Markets") was incorporated as the vehicle for the conduct of the Society's food business. Food Markets is a wholly-owned subsidiary of the Society. On 6 January 1996, the Society transferred two retail food shops to Food Markets. The transfer was for a consideration consisting of £1 for the rights to occupy the shop premises, a further £1 for the goodwill of the business transferred, and a sum representing "the cost in the books of [the Society] ...See the full content of this document
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