LON (89/83)

No. 5098

Decision given 17 July 1990.

Supply – Consideration – Sums paid for late return of hired video cassettes – Whether payments consideration for a supply of services or whether payments damages for breach of contract – Whether damages paid under an agreement consideration for a supply of services.

  The issue was whether ‘fines’, which were received by the appellant for the late return of video films hired from him, were liable to VAT as further consideration for a supply of services.

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