Commissioners of Customs and Excise v Westmoreland Motorway Services Ltd: ChD 5 Mar 1997

VAT is payable on the value of free meals, assessed at the cost impliedly accepted by the parties.

Citations:

Gazette 05-Mar-1997, Times 04-Mar-1997

Jurisdiction:

England and Wales

VAT

Updated: 10 May 2022; Ref: scu.79402