Total UK Ltd v Revenue and Customs Commissioners: ChD 3 Nov 2006
The taxpayers awarded gift vouchers to motorists purchasing fuel. They sought to deduct against their liability for VAT the cost of purchasing the vouchers. Held: The taxpayer’s appeal succeeded. The court did not find the decision in Kuwait petroleum persuasive. Judges: Sir Andrew Park Citations: Times 08-Dec-2006 Statutes: Value Added Tax Act 1994 2 19 … Continue reading Total UK Ltd v Revenue and Customs Commissioners: ChD 3 Nov 2006