Wilton Park Ltd and Others v The Commissioners for HM Revenue and Customs: [2015] UKUT 0343 (TCC)
Upper Tribunal Tax and Chancery decision of Mrs Justice Rose on 1 July 2015.
Read the full decision in .
VAT – whether face-value vouchers issued by appellant companies 5 constitute ‘any security for money’ within Item 1 Group 5 Schedule 9 to VATA 1994 – yes – whether services supplied by clubs in return for commission charged on redemption of vouchers are services of dealing with security for money – no - redemption of vouchers held to be part of composite taxable supply of performance facilitation 10 services by appellants – appeals dismissed
Published 1 December 2016