FTTTx VAT – franchise of educational teaching method- rewards paid to franchisee instructors – whether contingent discount reducing VAT on franchise fee – whether payment for separate supply – HELD – reward enhancement of basic supply – artificial to separate from services supplied under franchise agreement – reward is contingent discount – appeal allowed.
Rachel Short TJ
[2015] UKFTT 84 (TC)
Bailii
England and Wales
VAT
Updated: 28 December 2021; Ref: scu.543218
