The Commissioners for HM Revenue and Customs v Coinstar Limited: [2017] UKUT 0256 (TCC)

Upper Tribunal Tax and Chancery decision of Judge Herrington and Judge Brannan on 22 June 2017.

From:
HM Courts & Tribunals Service and Upper Tribunal (Tax and Chancery Chamber)
Published
23 June 2017
Category:
Tax
Release date:
22 June 2017

Read the full decision in The Commissioners for HM Revenue and Customs v Coinstar Limited: [2017] UKUT 0256 (TCC).

VALUE ADDED TAX – self-service kiosks at supermarkets – exchanging coins for a voucher redeemable at the supermarket – whether exempt supply of financial services within Group 5 Schedule 9 Value Added Tax Act 1994 – appeal dismissed.

Published 23 June 2017