Cronin (t/a Cronin’s Driving School) v Customs and Excise Commissioners.  BVC 62
Queen’s Bench Division (Crown Office List).
Judgment delivered 22 May 1991.
Value added tax – Driving school – Franchise agreement between taxpayer and driving instructors – Taxpayer provided cars, insurance, maintenance and administration in return for fee paid by instructors – Whether driving tuition supplied to pupils by taxpayer or by individual instructors – Whether taxpayer liable to account for VAT in respect of amount charged to pupils.