Source: All England Reporter
Publisher Citation: [1999] All ER (D) 1334
Court: Queen's Bench Division, Crown Office List
Judge:

Keene J

Representation Paul Lasok QC (instructed by Walker Martineau) for the appellants.
  Kenneth Parker QC (instructed by the Solicitor for Customs and Excise) for the respondents.
Judgment Dates: 26 November 1999

Catchwords

Value added tax - Supply - Zero rated supply - Provision of food and beverages on day excursions and charters on British Pullman within United Kingdom - Whether single composite supply or separate supplies of transport and catering -  8, Group 8, item 4(a).

The Case

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