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.

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.

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