[2006] EWHC 111 (Ch).

Chancery Division.

Warren J.

Judgment delivered 7 February 2006.

Value added tax – Supply of goods or services – Exempt supply – Massage parlour – Whether massage parlour made standard-rated supply of facilities to self-employed masseuses or exempt supply of licence to occupy room.

  This was an appeal by the taxpayers against a decision of a tribunal (No. 19,193; [2006] BVC 4,013) that supplies by the taxpayers who operated a massage parlour to self-employed masseuses were standard-rated supplies of facilities for VAT purposes and not exempt supplies of a licence to occupy land.

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