Queen’s Bench Division.

Judgment delivered 7 July 1978.

Value added tax – Supplies of services – Group relief under Income and Corporation Taxes Act 1970, sec. 258 – Taxpayer company providing management services free of charge to other members of group and incurring losses – Losses surrendered for payment – Whether supply of services for consideration – Finance Act 1972, sec. 5(2) and 10(3) (now sec. 3(2)(a) and 10(3)).

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