|Source:||All England Reporter|
|Publisher Citation:|| 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).