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Contents

Official guidance
VAT Business/Non-Business Manual

VBNB70000 · Legal history

  • VBNB72050 · Cases about the business test
  • VBNB72200 · Cases about direct link between supplies and consideration
  • VBNB72300 · Cases about operating in a commercial market
  • VBNB72400 · Cases about section 94(2) activities
  • VBNB72500 · Cases about non-taxed transactions and apportionment
  • VBNB72600 · Cases about taxable persons with more than one activity
  • VBNB72700 · Cases about having a profit motive
  • VBNB72800 · Cases about disposal of private assets
  • VBNB72900 · Cases about the purchase or sale of shares for investment purposes
  • VBNB73500 · Cases about retrospective changes of method
  • VBNB74100 · Cases about office holders
  • VBNB74200 · Cases about disposal of assets
  • VBNB74400 · Cases about museums and galleries
  • VBNB74600 · Cases about boat and aircraft hire
  • VBNB75800 · Cases about jockey’s riding fees
  • VBNB75920 · Cases about clubs and associations
  • VBNB75940 · Cases about club members’ facilities or advantages
  • VBNB75960 · Cases about apportionment and valuation of membership supplies
  • VBNB75990 · Cases about wildlife trusts
  1. Legal history: contents
  2. Legal history: cases about office holders

VBNB74100 | Legal history: cases about office holders

From HM Revenue & Customs · VAT Business/Non-Business Manual

Gardner (JJ) VTD 3687

Please note that the following material is not a full summary of the case - it merely highlights the principle referred to in the appropriate section of this manual.

Gardner (JJ) VTD 3687

In this case it was ruled that ‘accepts’ means ‘agrees to be appointed to’. It was also ruled that there was no acceptance of the office in the course of the profession of business consultant. This was because the consultancy had not started at the time the office was accepted.

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