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Decision Number: v 19728
Appellant: Portman Escort Agency
Respondent: Her Majesty's Revenue & Customs
Chairmen / Special
Commissioners:
Howard NOWLAN
Date Of Decision: 23/08/2006
Main Category: VAT - SUPPLY
Main Subcategory: Single or multiple
Notes: Value Added Tax - whether escort agency’s services were confined to the performance of an agency or introductory function or whether they extended to the full provision, as principal, of the escort services - construction of the contract between the agency and escorts and whether the contract was intended to create legal relations - consideration of whether the facts were consistent with the structure assumed by the contract - Appeal allowed
Decision(s) to Download: 19728.doc 19728.doc