Case Law

Supreme Court held that the exemption from VAT under s3(5)(b)(iii) VAT Act 1972 (s20(2)(c) Value-Added Tax Consolidation Act 2010) covers the transfer of a business or part of a business but does not extend to the simple transfer of assets. Ó Culacháin (Inspector of Taxes) v Stylo Barratt Shoes Ltd 2003 VI ITR 617

The transferee must intend to operate the business or the parts of the undertaking transferred and not simply immediately liquidate the activity concerned and sell any stock, if transfer of business relief is to apply. Zita Modes SARL v Administration de l’enregistrement et des domains Case C-497/01

High Court held that relief under s3(5)(b)(iii)Vat Act 1972 (s20(2)(c) Value-Added Tax Consolidation Act 2010) does not require any formal contract for the transfer of the business, and that it is sufficient to satisfy the subsection if the circumstances are such that the benefit of the business is in fact transferred. O'Shea (Inspector of Taxes) v Colle Parkview Service Station Limited Unreported 25 May 2000

The taxpayer took over a hotel business and didn’t claim transfer of business relief but claimed an input credit. The claim for input credit was denied on the basis that the original supply ws exempt. The TAC held Revenue’s position. 15TACD2019

Appeal against refusal to refund VAT in respect of a deduction for tax paid on the purchase of goods included in the return for one year against the VAT liability for the previous year on the grounds of the 4-year time limit prescribed by s99(4) VATCA2010. 18TACD2018

The Appellant, a seaman, is seeking repayment of VAT paid by a Receiver in effecting the sale of the Appellant’s capacity. 01TACD2023