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 were two.
Judges:
Morgan J
Citations:
[2009] EWHC 162 (Ch), [2009] STI 508, [2009] STC 825, [2009] BTC 5115, [2009] BVC 115
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 – . .
Cited by:
At ChD – David Baxendale Ltd v Revenue and Customs CA 31-Jul-2009
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 . .
Lists of cited by and citing cases may be incomplete.
VAT
Updated: 22 July 2022; Ref: scu.280447
