The taxpayer appealed a decision of the VAT tribunal. The taxpayer entered into contracts with its members to provide services, including funeral services. Part of the payments was agreed to be in respect of exempt services, but the charge included an element for administration. The taxpayer asserted that they were not dissociable.
Held: The only possible way of reading the arrangement lead to the conclusion that the payment was for two services, of which one was liable to VAT. Appeal dismissed.
Judges:
Lord Justice Simon Brown Lord Justice Waller And Mr Justice Gage
Citations:
[2000] EWCA Civ 227, [2000] EWCA Civ 227
Links:
Statutes:
Value Added Tax Act 1994 Schedule 9 Group 8
Jurisdiction:
England and Wales
VAT
Updated: 31 May 2022; Ref: scu.147260
