LON (90/785)

No. 6129

Decision given 10 July 1991.

Group registration – Supply by member of group to trustees of group pension fund – Payment made by representative member to member making the supply – Whether such payment consideration for a supply of services – Value Added Tax Act 1983, sec. 29.

  The issue was whether VAT was payable on a supply by a member of the appellant’s VAT group to the group pension trust, which trust was not in the VAT group.

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