Queen’s Bench Division.

Judgment delivered 14 December 1977.

Value added tax – Composite supply – Whether contract to keep mare at stud farm until successfully serviced by stallion supply of a single service or of separate services – Contract imposing an obligation on taxpayer to feed mare while at stud – Mare fed on growing grass – Whether supply of zero-rated feed stuffs could be treated separately from supply of services by stallion – Finance Act 1972, sec. 10(4) and 12(2); Sch. 4, Grp. 1, item 2 (now VATA 1983, sec. 10(4), 16(2); Sch. 5, Grp. 1, item 2).

Want to read more?

This content requires a Croner-i Tax and Accounting subscription.

Existing subscriber? Log in

No subscription?

Contact us to discuss your requirements.