Wilton Park Ltd and Others v 皇冠体育app Commissioners for HM Revenue and Customs: [2015] UKUT 0343 (TCC)
Upper Tribunal Tax and Chancery decision of Mrs Justice Rose on 1 July 2015.
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VAT 鈥� whether face-value vouchers issued by appellant companies 5 constitute 鈥榓ny security for money鈥� within Item 1 Group 5 Schedule 9 to VATA 1994 鈥� yes 鈥� whether services supplied by clubs in return for commission charged on redemption of vouchers are services of dealing with security for money 鈥� no - redemption of vouchers held to be part of composite taxable supply of performance facilitation 10 services by appellants 鈥� appeals dismissed
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Published 1 December 2016