LON (85/382)

LON (85/616)

No. 11,210

Decision given 11 October 1993.

Supply – Value of supplies – School photography – Schools arranging with photographers for children to be photographed – Photographs offered on sale or return to parent – School third party to arrangements, keeping discount – Whether supply of photographs by photographer to parent – Whether sale to school, with onward supply to parent – Whether tax chargeable on value of consideration given by parent.

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