Commissioners of Customs and Excise v Professional Footballers Association (Entertainments) Ltd: HL 24 Feb 1993
The Association held a dinner. Tickets were sold and the proceeds of the ticket sales were used to purchase the trophies. The Commissioners sought to charge output tax on the trophies, suggesting they were a separate supply. Held: Where a direct link could be shown between the giving of business assets and receipts from others … Continue reading Commissioners of Customs and Excise v Professional Footballers Association (Entertainments) Ltd: HL 24 Feb 1993