Customs and Excise Commissioners v Diners Club Ltd; Customs and Excise Commissioners v Cardholder Services Ltd. (1989) 4 BVC 74
Court of Appeal.
Dillon, Ralph Gibson and Woolf LJJ.
Judgment delivered 3 March 1989.
Value added tax – Supply – Finance – Charge and credit cards – Agreements entered into with retailers authorised to accept payment by charge or credit cards issued to cardholders – Whether companies issuing cards made supplies of services to retailers – Value Added Tax Act 1983, sec. 3(2), Sch. 6, Grp. 5, item 1, Note (4).