Byrom & Ors (t/a Salon 24) v Revenue and Customs Commissioners.  BVC 279
 EWHC 111 (Ch).
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;  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.