||All England Reporter
|| All ER (D) 274 (Jan)
|| EWHC 103 (Ch)
||Michael Conlon QC (instructed by Dorsey & Whitney) for the taxpayer.
||Matthew Barnes (instructed by the Solicitor for Revenue and Customs) for the commissioners.
||30 January 2007
Value added tax - Supply of goods or services - Supply for a consideration - Taxpayer receiving payment from parents for enrolment of their children as members of taxpayer's national club - Revenue and Customs Commissioners deciding consideration provided by taxpayer for membership fee to be treated as single supply for VAT purposes - VAT and Duties Tribunal deciding that consideration was mixed supply - Whether consideration single or mixed supply - Whether tribunal correct in its classification.
On the taxpayer's appeal against a decision of a VAT and Duties Tribunal as to the classification in terms of supply for VAT purposes of the consideration provided by the taxpayer, a franchisor of a well known activity programme for pre-school children, the court dismissed the taxpayer's appeal, taking the view that the tribunal's classification had been correct, and allowed the commissioners' cross-appeal on the basis that the tribunal had been wrong to classify the relevant supply as a mixed supply, instead of a single supply.
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