||All England Reporter
|| All ER (D) 63 (Feb)
|| EWHC 162 (Ch)
||Nicola Shaw (instructed by the Solicitor for Revenue and Customs) for the Revenue.
||Alun James (instructed by Charles Russell LLP) for the taxpayer.
||5 February 2009
Value added tax - Supply of goods or services - Single supply or separate supplies - Taxpayer offering services and products relating to weight management and weight loss - VAT and duties tribunal finding taxpayers supply of materials and support services separate supplies of services - Whether tribunal erring.
Value added tax Supply of goods or services. Chancery Division: The VAT and Duties tribunal had erred in failing to find the taxpayer's supply of services a single supply, and standard rated, for VAT purposes.
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