Queen’s Bench Division (Crown Office List).

McCullough J.

Judgment delivered 14 February 1997.

Value added tax – Turnover – Sponsorship – Money received by organisers of award scheme – Benefits provided to sponsors – Whether payments from sponsors formed part of organiser’s turnover – Whether money received as consideration for benefits provided for sponsors – Value Added Tax Act 1994, s. 5(2)(a); second VAT directive (Directive 67/228), Annex A, para. 13; sixth VAT directive (Directive 77/388) of 17 May 1977 (OJ 1977 L145/1), art. 2(1).

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