Queen’s Bench Division (Crown Office List).

Carnwath J.

Judgment delivered 23 January 1998.

Value added tax – Reference to Court of Justice of the European Communities – Supply of services – Value of supply – Spot-the-ball competition – Money prizes paid out of entry fees – Transaction with players expressed to be ‘binding in honour only’ – Whether legal relationship created between promoter of game and players – Whether taxable supply – If so whether value of supply the total fee receipts or total fee receipts less prize money paid out – Whether questions to be referred to Court of Justice.

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