Parker Hale Ltd v Commissioners of Customs and Excise: QBD 18 Apr 2000

The scheme for the payment of compensation for the enforced surrender of handguns was a VATable supply. The transfer of ownership of the guns to the government in return for the compensation was a supply of goods within the Act.

Citations:

Times 18-Apr-2000

Statutes:

Firearms Amendment Act 1997

VAT

Updated: 09 April 2022; Ref: scu.84577