Weight Watchers (UK) Ltd v Revenue and Customs: VDT 8 Mar 2007

VDT Single or multiple supplies – Customers receiving handbook and literature on registration with weighing and talks at meeting for registration fee and meeting fee – Registered customers entitled to attend and weigh-in at weekly meetings for fee at each meeting – Ruling by Customs that single standard rated supplies – Held that separate zero-rated supplies and standard rated supplies on registration and at each meeting – College of Estate Management [2005] STC 1597 considered – Levob, ECJ [2006] STC 766 applied – Appeal allowed

Judges:

Wallace

Citations:

[2007] UKVAT V20038

Links:

Bailii

Jurisdiction:

England and Wales

VAT

Updated: 10 July 2022; Ref: scu.250532