House of Lords.

Lord Templeman, Lord Bridge of Harwich, Lord Griffiths, Lord Ackner and Lord Slynn of Hadley.

Judgment delivered 28 January 1993.

Value added tax – Supply – Consideration – Trophies presented to footballers at annual dinner – Whether price of tickets for dinner included consideration for supply of trophies to award winners or whether trophies supplied ‘otherwise than for consideration’ – Whether sufficiently direct link between dinner tickets and awards – Value Added Tax Act 1983, sec. 3(2), Sch. 2, para. 5(1), Sch. 4, para. 7; Sixth VAT Directive 77/388 of 17 May 1977 (OJ 1977 L 145/1), art. 11A(1)(a).

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