References: [2009] UKFTT 135 (TC)
Links: Bailii
FTTTx VAT – supply by Appellant of face value vouchers to its employees under contracts of employment – is art. 2(1) of Sixth Directive [now art. 2(1)(a) of Principal VAT Directive] to be interpreted as indicating that provision of vouchers constitutes a supply of services for consideration? – if no, is art. 6(2)(b) [now art. 26(1)(b)] to be interpreted as requiring provision of vouchers to be treated as supply of services where vouchers to be used by employees for private purposes? – if provision of vouchers neither supply of services for consideration within art. 2(1) nor is to be treated as supply of services under art 6(2)(b), is art. 17(2) to be interpreted as permitting employer to recover VAT incurred in purchasing and providing vouchers to employees in circumstances where vouchers to be used for employees’ private purposes – reference to ECJ of all 3 questions
