Cases - Chalk Springs Fisheries, VAT Decision No. 2518

Record details

Name

Chalk Springs Fisheries

Date

(1987)

Citation

3 BVC 1,341

Legislation

Value Added Tax Act 1994

Keywords

VAT

Summary

It was held that a trout fishery was making standard-rated supplies of the right to catch fish. The fishery had argued that they were making 2 supplies - a standard-rated supply of the right to fish and a zero-rated supply of the trout as food.