A party hostess had been allowed to buy for pounds 20.76 a blouse with a catalogue price of pounds 27.99. Held: The monetary equivalent of the consideration for the hostess’s services in arranging the party was the difference pounds 7.23: ‘The second question involved the value of the barter element in the supply of the … Continue reading Rosgill Group Ltd v Commissioners of Customs and Excise: CA 23 Apr 1997