½Û×ÓÊÓƵ

The following transactions have been held, or are considered by HMRC, to amount to supplies for consideration:

1. Ìý

   •ÌýÌýÌýÌý from 13 January 1997, building regulation fees payable to a local authority¹. Before that date, it was considered that services in relation to building control were subject to a local authority monopoly, and therefore outside the scope of VAT

2. Ìý

   •ÌýÌýÌýÌý the payment of compensation to a taxable person upon his handing over of handguns, which it would shortly become illegal to own (see Stewart and another (trading as GT Shooting)²)

3. Ìý

   •ÌýÌýÌýÌý compensation payments made to processors of dried animal fodder³

4. Ìý

   •ÌýÌýÌýÌý a promise made, action done, or payment made, under a legally binding agreement (see Tilling Management Services Ltd⁴). In Vodafone Portugal⁵, the taxpayer entered into agreements with its customers for the provision of telephone services. One such agreement involved a 'tie in period', under which customers committed to maintaining a contractual relationship with