Durham Aged Mineworkers’ Homes Association v Customs and Excise Commissioners.  BVC 145
Queen’s Bench Division (Crown Office List).
Judgment delivered 14 March 1994.
Value added tax – Supplies of services – Two charities shared expenses on informal basis – Taxpayer paid office overheads etc. – Second charity reimbursed 50 per cent of expenditure – Whether taxpayer made supplies of services to second charity – Whether implied contract to share expenses and to pay second charity’s share as its agent – Value Added Tax Act 1983, s. 2.