Robert Venables QC (instructed by Edwin Coe) for the appellant.
Value added tax – Supply of goods or services – Supply – Handguns removed from public ownership by statute – Compensation provided by government scheme – Appellant surrendering handguns and receiving compensation – Whether appellant making supply of goods.
Value added tax – Supply of goods or services – Supply for a consideration – Consideration – Direct link between supply and consideration – Handguns removed from public ownership by statute – Compensation provided by government scheme – Appellant surrendering handguns and receiving compensation – Whether compensation consideration for a supply of goods.