Queen’s Bench Division (Crown Office List).

Brooke J.

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.

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