Court of Appeal (Civil Division).

Simon Brown, Peter Gibson L JJ and McCullough J.

Judgment delivered 9 June 1997.

Value added tax – Supply – House builder incurred estate agent’s fees for selling prospective purchasers’ existing houses – Whether supply of estate agency services to builder or purchaser – Value Added Tax Act 1983, s. 14(3)(a) (Value Added Tax Act 1994, s. 24(1)(a)).

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