The taxpayer sold golf clubs. As part of its service it offered to replace any golf club found not to comply with the rules of the Royal and Ancient Golf Club. The commissioners appealed a finding that the returned golf clubs were not a valuable consideration on which VAT was applicable.
Held: The company made the offer because such a club would be of nil value, and to comply with its obligations to the club. The offer to return a club was part of the consideration on the sale, but there was no additional value and no duty.
Judges:
Lord Justice Thorpe, Lord Justice Robert Walker and Lady Justice Arden
Citations:
Times 23-Aug-2002, [2002] EWCA Civ 1115
Links:
Jurisdiction:
England and Wales
VAT
Updated: 06 June 2022; Ref: scu.174721
