Lunar Missions Ltd v The Commissioners for HM Revenue and Customs: [2019] UKUT 0298 (TCC)

Upper Tribunal Tax and Chancery decision of Sir Gerald Barling and Judge Greenbank on 8 October 2019.

• From: HM Courts & Tribunals Service and Upper Tribunal (Tax and Chancery Chamber)
• Published: 8 October 2019

• Category: Tax
• Release date: 8 October 2019

Read the full decision in Lunar Missions Ltd v The Commissioners for HM Revenue and Customs: [2019] UKUT 0298 (TCC).

VALUE ADDED TAX – time of supply – issue of voucher – single purpose voucher – application of s6 Value Added Tax Act 1994 – appeal dismissed.

Published 8 October 2019