Source:	All England Reporter
Publisher Citation:	[2001] All ER (D) 293 (Jun)
Court:	Chancery Division
Judge:	Hart J
Representation	Alun James (instructed by the Solicitor for Customs & Excise, Salford) for the commissioners.
	Richard Barlow (instructed by Burton & Dyson) for the respondent.
Judgment Dates:	27 June 2001

Catchwords

Value added tax - Value of supply of goods or services - Consideration not wholly consisting of money - Respondent wholesaler of golf clubs - Ruling making such clubs illegal - Respondent exchanging owners' old clubs for new clubs plus £22 - Commissioners claiming value attributable to old clubs and assessing respondent accordingly - Tribunal dismissing commissioners' claim - Commissioners appealing - Whether any subjective value to respondent in returned golf club - s 19 - EC Council Directive 77/388, art 11A 3(b).

The Case

Practice Areas

• Company Commercial

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