Queen’s Bench Division (Crown Office List).

Judgment delivered 6 October 1987.

Value added tax – Supply – Zero-rating – Main building contractor subcontracted certain work – Subcontractor to supply materials and labour – Main contractor purchased materials for which it charged subcontractor – Whether main contractor made a supply to subcontractor – If a supply was made, whether zero-rated – Value Added Tax Act 1983, Sch. 2, para. 1 Sch. 5, Grp. 8, item 3.

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