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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

Her Majesty’s Commissioners of Customs and Excise v Zielinski Baker and Partners Limited: HL 26 Feb 2004

The commissioners sought to charge to VAT charges for works which had been carried out to a building within the curtilage of a listed building. The taxpayer sought zero-rating. Held: The outbuilding to which alterations were made must have been a ‘protected building’. Note (1) defines a protected building as both ‘a building which is … Continue reading Her Majesty’s Commissioners of Customs and Excise v Zielinski Baker and Partners Limited: HL 26 Feb 2004

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