Redwood Birkhill Ltd v The Commissioners for HM Revenue and Customs: [2018] UKUT 0189 (TCC)
Upper Tribunal Tax and Chancery decision of Lord Tyre on 11 June 2018.
Read the full decision in .
VALUE ADDED TAX – Supply – Characterisation of supply – Discounts paid by brewers to a company in respect of its own and other publicans’ purchases – Aggregation used to obtain higher discounts – Proportion retained by company not disclosed to publicans – whether properly characterised as a supply of a service by the company to the publicans – yes.
Published 11 June 2018