Customs and Excise Commissioners v Redrow Group plc.  BVC 96
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)).