House of Lords.

Lord Steyn, Lord Goff of Chieveley, Lord Hope of Craighead, Lord Hutton and Lord Millett.

Judgment delivered 11 February 1999.

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

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