Queen’s Bench Division (Crown Office List).

Ognall J.

Judgment delivered 16 February 1996.

Value added tax – Supply of services – Provision of holiday cruises – Whether single supply of passenger transport – Whether zero-rated – Value Added Tax Act 1994, Sch. 8, Grp. 8, item 4(a).

  This was an appeal by Customs against the decision of a tribunal ((LON/94/1146) No. 13,478; [1996] BVC 2,435) (chairman Mr Paul Heim CMG) that holiday cruises were zero-rated as passenger transport within the Value Added Tax Act 1994, Sch. 8, Grp. 8, item 4(a).

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