The court was asked as to the correct VAT treatment to be applied to the sale to members of the public of what is described as the LighterLife weight loss programme. The taxpayer appealed against a finding that services of dietary products and counselling support were in law one supply.
Held: The appeal failed.
Judges:
Lord Justice Patten
Citations:
[2009] EWCA Civ 831, [2009] STI 2348, [2009] BVC 663, [2009] STC 2578
Links:
Jurisdiction:
England and Wales
Citing:
At FTTTx – David Baxendale Ltd v Revenue and Customs VDT 30-Jul-2008
VDT VAT – Supply of services – Whether supplied for consideration – Dietary foodpacks supplied together with counselling support, payment made for foodpacks – Whether consideration given for counselling support – . .
At ChD – HM Revenue and Customs v David Baxendale Ltd ChD 5-Feb-2009
The taxpayer provided slimming schemes in two parts, counselling support and supplies of dietary products. The parties disputed the treatement of the services for VAT purposes. The revenue argued there was one service, and the taxpayer that there . .
Cited by:
At CA – Baxendale Ltd and Another v Revenue and Customs FTTTx 4-Jul-2013
FTTTx PROCEDURE – striking out of proceedings – whether appellants’ case had a reasonable prospect of succeeding – abuse of process – whether Court of Appeal decision in David Baxendale was per incuriam or . .
Lists of cited by and citing cases may be incomplete.
VAT, European, Constitutional
Updated: 28 January 2022; Ref: scu.368592