Source: All England Reporter
Publisher Citation: [2002] All ER (D) 517 (Jul)
Neutral Citation: [2002] EWCA Civ 1115
Court: Court of Appeal, Civil Division

Thorpe, Robert Walker and Arden LJJ

Representation Kenneth Parker QC and Alun James (instructed by Solicitor for Customs and Excise) for the commissioners.
  David Milne QC and Richard Barlow (instructed by Burton & Dyson, Gainsborough) for the taxpayer.
Judgment Dates: 31 July 2002


Value added tax - Value of supply of goods or services - Consideration not wholly consisting of money - Taxpayer wholesaler of golf clubs ruled 'illegal' - Taxpayer exchanging old clubs for new clubs plus £22 - Commissioners claiming value attributable to old clubs - Tribunal dismissing commissioners' claim - Judge upholding tribunal's decision - Whether judge correct.

The Case

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