Court of Appeal (Civil Division).

Sir Richard Scott V-C, Hobhouse and Morritt L JJ.

Judgment delivered 23 April 1997.

Value added tax – Taxable amount – Value of supply – Party plan sales – Hostesses entitled to cash commission or goods at reduced prices – Whether goods at reduced prices were supplies only for money or for money and services consisting providing the party – Whether to be treated as sales at full price or discounted price – Value Added Tax Act 1983, s. 10(3) (Value Added Tax Act 1994, s.19(3)); Directive 77/388, the sixth VAT directive, art. 4(2) and 11(A)(1)(a).

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