|Source:||All England Reporter|
|Publisher Citation:|| All ER (D) 293 (Jun)|
|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|
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).