Source: All England Reporter
Publisher Citation: [2001] All ER (D) 301 (Feb)
Court: Administrative Court
Judge:

Elias J

Representation David Pannick QC and Dinah Rose (instructed by Herbert Smith) for BSB.
  Paul Lasok QC and Peter Mantle (instructed by the Solicitor for Customs and Excise) for the commissioners.
Judgment Dates: 23 February 2001

Catchwords

Value added tax - Supply of goods or services - Supply of subscription broadcasting - Supply of magazine as part of subscription - Supply of broadcasting services standard-rated - Supply of magazines zero-rated - Commissioners determining subscription broadcastert providing single standard-rated supply - Commissioners treating cable companies differently - Whether inconsistency in treatment amounting to unfairness - Whether fairness to be judged in the light of all material before court when determining issue.

The Case

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