The Weekly Law Reports
[1999] 1 WLR 701
[HOUSE OF LORDS]
INSTITUTE OF CHARTERED ACCOUNTANTS IN ENGLAND AND WALES Appellants
and
CUSTOMS AND EXCISE COMMISSIONERS Respondent
1998 Oct. 5,
6;
1999 March 25
1999 March 25
Lord Slynn of Hadley, Lord Lloyd of Berwick, Lord Hoffmann, Lord Hope of Craighead and Lord Hutton
Revenue
— Value added tax
— Supply of goods or services
— Professional organisation licensing members to conduct investment business
— Licences and certificates granted under statutory authority for fee
— Whether supplied in course or furtherance of business
— Whether VAT chargeable on fee
—
Value Added Tax Act 1994 (c. 23), s. 4(1)
—
Council Directive (77/388/E.E.C.), art. 4(1)(2)
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