[2008] EWHC 2158 (Ch).

Chancery Division.

Sir Andrew Park.

Judgment delivered 11 September 2008.

Value added tax – Face-value voucher – Supply of services – Pass entitling purchaser to visit various attractions without further payment – Separate admission to some attractions exempt from VAT – Whether taxpayer making standard-rated supply – Whether pass right to receive services to value of amount stated on voucher or recorded in it – Value Added Tax Act 1994, Sch. 10A.

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