Tax

Xansa Barclaycard Partnership Ltd v Customs and Excise

[2004] UKVAT V18780VAT & Duties Tribunal2004

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Hugh McKay and Stephen Morse CTA (instructed by the Solicitor to Barclays Bank Plc) for the Appellant

The notice is signed for Karen Pittis, National Business Manger of the respondents, the officer responsible for informing the appellant of the direction.

Q Can I just put some propositions to you shortly before lunch, then I will stop and see whether you agree. Firstly that the employees were wholly within Xansa's responsibility once they had been TUPE'd out of Barclays?

A Yes, to the extent that XBP was being included within the Xansa employment group, yes.

Q At the project proposal stage, you intended to put XBP into Xansa's consolidated accounts and that subsequently happened?

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