Marks and Spencers PLC v The Commissioners for HM Revenue and Customs: [2019] UKUT 0182 (TCC)
Upper Tribunal Tax and Chancery decision of Mr Justice Nugee and Judge Brannan on 27 June 2019.
Read the full decision in .
VALUE ADDED TAX – promotional offer of three food items for £10 “with free wine” –whether output tax on wine element – whether bespoke retail agreement applied to treat wine as supplied for nil consideration – appeal dismissed.
Published 27 June 2019