Chancery Division.

Neuberger J.

Judgment delivered 13 July 2000.

Value added tax – Consideration for a supply – Whether payment by one charity to an associated charity with the same objects was consideration for a supply – Value Added Tax Act 1994, s. 4(1), 5(2)(a), (b), Sch. 6, para. 1(1) – Sixth Council directive (Directive 77/388) of 17 May 1977 (OJ 1977 L145/1), art. 2(1), 6(1) and 11(A)(1)(a).

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