| Source: | All England Reporter |
| Publisher Citation: | [2009] All ER (D) 63 (Feb) |
| Neutral Citation: | [2009] EWHC 162 (Ch) |
| Court: | Chancery Division |
| Judge: | Morgan J |
| Representation | Nicola Shaw (instructed by the Solicitor for Revenue and Customs) for the Revenue. |
| Alun James (instructed by Charles Russell LLP) for the taxpayer. | |
| Judgment Dates: | 5 February 2009 |
Catchwords
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.
The Case
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.
Practice Areas
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