Greater London Red Cross Blood Transfusion service

JurisdictionUK Non-devolved
Judgment Date01 January 1983
Date01 January 1983
CourtValue Added Tax Tribunal

VAT Tribunal

Greater London Red Cross Blood Transfusion service

Business - Whether the supply of blood by the appellant to hospitals for a fee amounted to the carrying on of a business - Held the appellant was providing a service which did not amount to carrying on a business and so they were not liable to register - schedule 1 section 3Finance Act 1972, Sch. 1, sec. 3(now schedule 1 section 14VATA 1983, Sch. 1, sec. 14).

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