Queen’s Bench Division (Crown Office List).

Dyson J.

Judgment delivered 30 January 1995.

Value added tax – Time of supply – Advance payment for theatre tickets – Terms of sale stated that money held on trust pending actual performance – Whether time of supply when performance took place and theatre became entitled to the money or whether advance payment had the effect of bringing forward time of supply – Value Added Tax Act 1983, s. 5(1) (Value Added Tax Act 1994, s. 6(4)).

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