|Source:||All England Reporter|
|Publisher Citation:|| All ER (D) 301 (Feb)|
|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|
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.