LON (97/145)

No. 15,280

Decision given 19 December 1997.

Supply – Tax avoidance scheme – Zero-rating – Sale of goods donated by charity – Whether goods ‘donated for sale’ – Value Added Tax Act 1994, Sch. 8, Grp. 15, items 1 and 2 and Note (1).

  The issue was whether a VAT-avoidance scheme, entered into by three related parties, had zero-rated supplies of office equipment. The general issue depended upon whether there had been a ‘donation’ of the equipment by the first appellant to the second appellant.

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