[2001] EWCA Civ 1988.

Court of Appeal (Civil Division).

Thorpe and Laws L JJ and Morland J.

Judgment delivered 12 December 2001.

Value added tax – Supply – Consideration – Scheme for surrender of handguns – Provision for payment of compensation – Whether compensation payments amounted to consideration for supply – Firearms (Amendment) Act 1997 – Value Added Tax Act 1994, Sch. 4, para. 1(1).

  This was the taxpayer’s appeal from the decision of a tribunal (No. 17,173; [2001] BVC 4,129) that the surrender of hand guns to the state under the large-calibre handgun compensation scheme amounted to a ‘supply’ for VAT purposes.

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