LON (87/250 and 88/137)

No. 5565

Decision given 16 January 1991.

Assessment – Free meals provided for coach drivers – Whether such meals supplies of catering services – Whether the consideration for the meals was the bringing of passengers to motorway service stations – Value Added Tax Act 1983, sec. 10(3).

  The issue was whether the appellant was obliged to account for output tax on the value of free meals that it supplied to coach drivers who brought passengers to its motorway service stations.

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