Privy Council

Shophold (Mauritius) Ltd v The Assessment Review Committee [2016] UKPC 12 \

  • whether a taxable person, who has a contractual right to be paid for the services which it has provided, is obliged to pay Value Added Tax (“VAT”) even where it has waived the enforcement of its contractual right and has neither issued an invoice nor received payment for those services – meaning of “consideration”

Director General, Mauritius Revenue Authority v Central Water Authority (Mauritius) [2013] UKPC 4

  • whether Central Water Authority entitled to input tax credits for acquisition of water meters to fit in customers’ properties – whether CWA makes a single taxable supply of water or separate input taxed supply of the supply of water meters
  • Case analysis

Total Mauritius Limited v Mauritius Revenue Authority [2011] UKPC 40

  • VAT implications of deposits held for gas bottles and not claimed

Commissioner of Inland Revenue v Databank Systems Ltd Co (New Zealand) [1990] UKPC 37

  • whether services of providing a financial clearing system to banks were “financial services” and exempt from tax – exemption restricted to financial services provided to customers and the consideration paid by customers to the banks

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