LON (87/172)

No. 2653

Decision given 8 March 1988.

Supply – Consideration – Restaurant – Service charge – Payment of service charge voluntary – Service charge not part of consideration for supplies made by restaurant – Value Added Tax Act 1983, sec. 3.

  The appellant was a restaurateur. The issue was whether sums paid by customers to the appellant for service were part of the consideration for the customers’ meals.

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