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Lucky Technology Limited v Revenue and Customs (VAT : Face-Value Vouchers): FTTTx 22 Sep 2022

Value Added Tax Act 1994. Value Added Tax Regulations 1995. Face-value vouchers, redeemable on the online games platform ‘Steam’, owned by Valve Corporation. Vouchers sold to appellant by a concession run by DSG Retail Limited within Harrods Limited. Whether single purpose vouchers within the meaning of paragraph 7A of Schedule 10 to the Value Added … Continue reading Lucky Technology Limited v Revenue and Customs (VAT : Face-Value Vouchers): FTTTx 22 Sep 2022

Wirral Metropolitan Borough Council v Commissioners of Customs and Excise: QBD 27 Feb 1995

VAT applied to ‘deemed’ supplies even though these had been made through an intermediate finance company. On a simultaneous supply to an agent and a principal, agent’s tax to be in same period. Citations: Times 27-Feb-1995, Ind Summary 10-Apr-1995 Statutes: Value Added Tax Act 1994 47(3) Jurisdiction: England and Wales VAT Updated: 10 April 2022; … Continue reading Wirral Metropolitan Borough Council v Commissioners of Customs and Excise: QBD 27 Feb 1995