Source: All England Reporter
Publisher Citation: [1998] All ER (D) 741
Court: House of Lords

Lord Browne-Wilkinson, Lord Slynn of Hadley, Lord Nolan, Lord Clyde and Lord Hutton

Representation Nigel Pleming QC and Michael Kent QC (instructed by the Solicitor for the Customs and Excise) for the commissioners.
  Roderick Cordara QC and Perdita Cargill-Thompson (instructed by H H Mainprice) for the trustees.
Judgment Dates: 16 December 1998


Value added tax - Supply of goods or services - Supply for a consideration - Trust established to maintain leasehold premises - Maintenance services - Provision of staff by trustee of maintenance fund - Fund provided by lessor and tenants - Whether services of maintenance staff supplied by trustees to lessor or tenants out of fund a supply of services for consideration - Whether staff costs disbursements to be excluded from taxable amount - Whether supply of staff's services exempt - Value Added Tax Act 1983, Sch 6, Group 1, item 1 - Council Directive (EEC) 77/388, art 11A(1).

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