Rayner & Keeler Ltd v Customs and Excise Commissioners.  BVC 194
Queen’s Bench Division (Crown Office List).
Judgment delivered 25 May 1994.
Value added tax – Input tax paid before registration – Expenditure incurred more than six months before registration in connection with shop-fitting contracts including both goods and services – Tax on services supplied more than six months before registration not treated as input tax – Whether a single supply of services or multiple supplies of goods and services.