article 4(1) and (2) of the Sixth Council Directive (77/388/EEC)

Simon James McDonald & Christine Mary Mcdonald t/a S McDonald Charters v Her Majesty's Revenue & Customs

The appellants, Mr Simon James McDonald and his mother Mrs Christine Mary McDonald, claimed to trade in partnership as yacht charterers under the name S McDonald Charters. Mr McDonald junior, a car body re-spray specialist living…