(LON/94/2821) No. 14,956.

Decision given 11 June 1997.

Contract of service or for services – Sub-postmaster – Whether employee or in business on his own account – Value Added Tax Act 1994, s. 24–26; Directive 77/388, the sixth VAT directive, art. 4.

  The issue was a preliminary question of fact: whether Mr Patel was engaged by a third party, Post Office Counters Ltd (POCL), under a contract of employment, or whether he was in business on his own account as a sub-postmaster.

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