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Virgin Atlantic Airways Ltd v Commissioners of Customs and Excise: QBD 16 Feb 1995

Supply of limousine service with airline ticket not separate taxable supply. It was incidental to the supply of air transport, and accordingly zero-rated. Citations: Times 16-Feb-1995, Ind Summary 03-Apr-1995 Statutes: Value added Tax Act 1983 3(2) Jurisdiction: England and Wales VAT, Transport Updated: 28 April 2022; Ref: scu.90175

Commissioners of Customs and Excise v Redrow Group Plc: HL 11 Feb 1999

Where house builders had paid the estate agents’ fees for exchanged property on sales, the supply had been, at least in part, to the builder, and the builder could accordingly recover the agents’ VAT as input tax. A supplier could be treated as making, in the same transaction, both a supply of services to one … Continue reading Commissioners of Customs and Excise v Redrow Group Plc: HL 11 Feb 1999