The services of a company representing an unrecognized nation may be chargeable. The court must consider ‘what is the true and substantial nature of the consideration given for the payment’.
Judges:
Nolan LJ
Citations:
Ind Summary 13-Sep-1993
Jurisdiction:
England and Wales
Cited by:
Cited – British United Provident Association Limited v Commissioners of Customs and Excise; etc Admn 23-Jan-1997
In determining whether what would otherwise be two supplies should be regarded as a single supply the court has to ask itself whether one element is an ‘integral part’ of the other, or is ‘ancillary’ or ‘incidental’ to the other; or (in the . .
Lists of cited by and citing cases may be incomplete.
VAT
Updated: 26 October 2022; Ref: scu.78490