[2002] EWCA Civ 1115

Court of Appeal (Civil Division).

Thorpe, Robert Walker and Arden L JJ.

Judgment delivered 31 July 2002.

Value added tax – Supply of goods – Consideration – Consideration for supply non-monetary in part – Golf clubs failing to comply with R & A rules – Supplier offered to replace clubs with new clubs that conformed to rules at reduced price together with return of non-conforming club – Whether any monetary value attributable to surrendered clubs – Value Added Tax Act 1994, s. 19 – Council Directive 77/388, art. 11(A).

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