VALUE ADDED TAX – sales brochures supplied for no immediate consideration – consideration payable if order placed, but offset by delivery charge credit – whether zero-rated brochure in reality supplied for no consideration – yes – consideration in truth paid for taxable supply of delivered goods – whether arrangements abusive – no – whether some of several assessments designed to recover under-paid output tax in time – no – appeal allowed in part
[2011] UKFTT 122 (TC), [2011] SFTD 511
Bailii
England and Wales
VAT
Updated: 16 January 2022; Ref: scu.442886