Court of Appeal (Civil Division).

Slade, Balcombe and Farquharson LJJ.

Judgment delivered 14 December 1989.

Value added tax – Supply for consideration – Taxpayer organised coach tours in UK – Parent company marketed tours overseas through other subsidiaries and travel agents – Taxpayer received 80 per cent of advertised price – Whether consideration received by taxpayer was amount paid by passengers, amount received by parent company or net amount received by taxpayer – Second EC Directive (67/228), art. 8(a), annex A, para. 13; Sixth EC Directive (77/388), art. 11A(1)(a), (2)(b).

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