Queen’s Bench Division (Crown Office List).

McCullough J.

Judgment delivered 6 November 1995.

Value added tax – Supply of services – Transport services – Scheduled minibus service – Minibuses owned and maintained by drivers – Taxpayer was licensed operator – Whether supplies of transport made by taxpayer to the public or by each driver, the taxpayer supplying only administrative services to the drivers.

  This was an appeal by the taxpayer against a decision of the tribunal (chairman Mr CP Bishopp) that a scheduled minibus service was supplied to the public by the taxpayer ([1996] BVC 2,199; (MAN/93/1351) No. 13,063).

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