Nagle and Another (T/A Simon Templar Business Center) v Revenue and Customs (VAT – Supply : Other): FTTTx 31 Jul 2015

FTTTx VAT – Onward sale of vouchers issued by retailers – Claim for recovery of input tax dismissed by Tribunal which also held output tax due on ‘subsequent’ sale of vouchers – Parties directed to ‘use best endeavours’ to determine proportion of vouches to be standard-rated – Application to Tribunal in absence of Agreement – Schedule 10A Value Added Tax Act 1994

[2015] UKFTT 390 (TC)
Bailii
England and Wales

VAT

Updated: 03 January 2022; Ref: scu.551524