LON (89/377)

No. 4082

Decision given 3 October 1989.

Supply – Whether supply made for a consideration – Whether supply formed a part of a series of gifts and so subject to VAT – Value Added Tax Act 1983. Sch. 2, para. 5.

  The issue was whether video tapes distributed to doctors free of charge should be taxed at the standard rate as a series of gifts.

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