皇冠体育app Commissioners for HM Revenue and Customs v Associated Newspapers Limited: [2015] UKUT 0641 (TCC)
Upper Tribunal Tax and Chancery decision of Mr Justice Richards and Judge Berner on 1 December 2015.
Read the full decision in .
VAT 鈥� retailer vouchers 鈥� VATA, Sch 10A 鈥� provision of vouchers to customers free of charge as part of business promotion scheme 鈥� whether a right to claim deduction of input tax on acquisitions of vouchers from issuer retailers or intermediaries 鈥� arts 167, 168, Principal VAT Directive 鈥� whether provision of vouchers free of charge gives rise to an output tax charge - art 3, VAT (Supply of Services) Order 1993, art 26 PVD.
Updates to this page
Published 1 December 2016