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 Wilton Park Ltd, Secrets (Promotions) Ltd, Secrets (Holborn) Ltd, Secrets (Euston) Ltd, Secrets (St Katherine’s) Ltd v The Commissioners for HM Revenue and Customs: [2015] UKUT 0343 (TCC) .

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

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