The 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.

From:
HM Courts & Tribunals Service and Upper Tribunal (Tax and Chancery Chamber)
Published
1 December 2016
Category:
Tax
Release date:
1 December 2015

Read the full decision in The Commissioners for HM Revenue and Customs v Associated Newspapers Limited.

VAT – retailer vouchers – VATA, Sch 10A – provision of vouchers to customers free of charge as part of business promotion scheme – whether a right to claim deduction of input tax on acquisitions of vouchers from issuer retailers or intermediaries – arts 167, 168, Principal VAT Directive – 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.

Published 1 December 2016