FTTTx VAT – retailer vouchers – delivery to customers as part of newspaper sales promotional scheme – whether articles 3 and 5 of the Value Added Tax (Supply of Services) Order 1993 apply to impose an output tax liability by reference to the cost of the vouchers – whether the vouchers were used for a purpose other than a purpose of the business of the Appellant – held no – preliminary issue decided in favour of the Appellant
Citations:
[2014] UKFTT 116 (TC)
Links:
Statutes:
Value Added Tax (Supply of Services) Order 1993 3 5
Jurisdiction:
England and Wales
VAT
Updated: 22 May 2022; Ref: scu.521664