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services


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Pl. n.

For value-added tax purposes, there are two categories of taxable supply: a supply of goods and a supply of services. Anything done for a consideration that is not a supply of goods is a supply of services. For examples, see Case 230/87 Naturally Yours Cosmetics Ltd v Customs and Excise Comrs [1988] STC 879 (ECJ) (procuring a gathering at which goods are sold); GUS Merchandise Corpn Ltd v Customs and Excises Comrs [1981] STC 569 (CA) (agreeing to act as agent); Customs and Excise Comrs v High Street Vouchers Ltd [1990] STC 575 (redeeming vouchers at a discount); Ridgeons Bulk Ltd v Customs and Excise Comrs [1994] STC 427 (QB) (covenanting to refurbish premises); Mirror Group Newspapers Ltd v Customs and Excise [2000] STC 156 (issuing shares).

Subjects: Law.


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