Queen’s Bench Division.

Judgment delivered 9 October 1974.

Value added tax – Meaning of the word ‘supply’ – Whether drinks served to members of a social club amounted to a supply of goods or services – Finance Act 1972, sec. 1(1) (now Value Added Tax Act 1983, sec. 1(1)).

  This was an appeal by the Carlton Lodge Club, an unincorporated members’ club, against a decision of the London Value Added Tax Tribunal.  p. 17   

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