Queen’s Bench Division (Crown Office List).

Kennedy J.

Judgment delivered 20 February 1992.

Value added tax – Consideration – Company purchased Battersea Power Station and assumed liability to remove asbestos from site – Vendor contributed to cost of removal – Whether contribution was consideration for a taxable supply of services by taxpayer to vendor – Whether extrinsic evidence could be adduced to determine true nature of transaction – Value Added Tax Act 1983, sec. 3(2)(b); Sixth Council Directive 77/388 of 17 May 1977 (OJ 1977 L145/1), art. 2.

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