Search Results for: Value Added Tax (Supply of Services) Order 1993 3 5

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Associated Newspapers Ltd v Revenue and Customs: FTTTx 24 Jan 2014

FTTTx VAT – retailer vouchers – delivery to customers as part of newspaper sales promotional scheme – whether articles 3 and 5 of the Value Added Tax (Supply of Services) Order 1993 apply to impose an output tax liability by reference to the cost of the vouchers – whether the vouchers were used for a … Continue reading Associated Newspapers Ltd v Revenue and Customs: FTTTx 24 Jan 2014

Revenue and Customs v Frank A Smart and Son Ltd: SC 29 Jul 2019

The question was whether a taxpayer can deduct as input tax the VAT which it has incurred in purchasing entitlements to an EU farm subsidy, the Single Farm Payment. The taxpayer had used those entitlements to annual subsidies over several years and intended to use money resulting from the receipt of those subsidies to fund … Continue reading Revenue and Customs v Frank A Smart and Son Ltd: SC 29 Jul 2019