FTTTx VAT – cashback subject to conditions relating to taking out and maintaining a specified loan – whether cashback a discount or rebate of price for home improvement supplies – whether taxable amount for those supplies reduced – art 11(C)(1), Sixth Directive
Procedure – costs – ‘current proceedings’ – Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009, Sch 3, para 7(3) – whether rule 29, Value Added Tax Tribunals Rules 1986 should be applied
[2010] UKFTT 621 (TC), [2011] SFTD 217, [2011] STI 349
Bailii
England and Wales
VAT
Updated: 20 January 2022; Ref: scu.567588