Customs and Excise Commissioners v Paget. (1989) 4 BVC 188
Queen’s Bench Division.
Judgment delivered 22 March 1989.
Value added tax – Output tax – Supplies of goods through non–taxable persons – Photographs of school children sold through schools – Whether photographs sold to schools at net price by photographer and then sold on by school to parents – Whether school acting as agent for photographer in sale direct to parents.