MAN (93/1351)

No. 13,063

Decision given 10 February 1995.

Supply – By whom services supplied – ‘Taxi-bus’ service – Appellant held operator’s licence on behalf of self-employed drivers and acted as service co-ordinator – Drivers retained fares and received local authority subsidy – Appellant received weekly fee from each driver for use of facilities at bus station and fuel rebate for all drivers – Whether control of service by appellant such that service supplied to public by him – Whether owner drivers supplying services directly to public – Value Added Tax Act 1983, s. 2 and Sch. 5, Grp. 10.

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