FTTTx Vat – Consideration : Discounts – VALUE ADDED TAX – taxable amount – reduction in price following supply – Article 90 Principal VAT Directive – payment of commission to agents by third party who had purchased supplier’s book debts – payments in excess of third party’s obligations – supplier claiming repayment of output tax on basis price was reduced – appeal dismissed
[2015] UKFTT 376 (TC)
Bailii
England and Wales
VAT
Updated: 03 January 2022; Ref: scu.551549