LON (89/1395)

No. 4927

Decision given 8 June 1990.

Output tax – Whether appellant’s services in connection with the supply to customers of meals, delivered by taxis, were supplied by him as principal and not as agent – Whether tax was payable by him on the whole consideration for such services.

  The issue was whether the appellant should account for output tax as principal on taxable supplies of food delivered to customers by taxi.

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