Queen’s Bench Division (Crown Office List).

Judgment delivered 14 November 1986.

Value added tax – Time of supply – Deposit paid on supply of gold coin before VAT exemption removed – Purchase completed after removal of exemption – Whether supply of gold coin exempt or standard-rated – Whether supplies made on 31 March or 1 April – Whether deposits constituted ‘payment’ – Finance Act 1972, sec. 7 (now Value Added Tax Act 1983, sec. 4) – Value Added Tax (Finance) Order 1982.

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