FTTTx VAT – consideration for supply – Article 73 Principal VAT Directive – subsidies directly linked to the price of the supply – provision of free environmental consultancy services to businesses – funding from third party – whether payments amount to consideration – yes – appeal allowed
[2012] UKFTT 750 (TC)
Bailii
England and Wales
Updated: 20 October 2021; Ref: scu.472762