[2001] EWCA Civ 1988

The surrender of handguns to the State under the Large-Calibre Handgun Compensation Scheme amounted to a "supply" due to the transfer of the whole of the property of the goods and would therefore be subject to VAT charges.

CA (Civ Div) (Thorpe LJ, Laws LJ, Morland J)

12/12/2001