The court was asked whether the Tribunal had erred in law in dismissing an appeal by Baxi Group Limited from a decision of the Commissioners of Customs and Excise, confirmed in a letter dated 3 June 2004, to refuse a voluntary disclosure claim for repayment of value added tax (‘VAT’) in respect of a loyalty reward scheme.
Judges:
Lindsay J
Citations:
[2006] EWHC 3353 (Ch)
Links:
Jurisdiction:
England and Wales
Citing:
Appeal from – Baxi Group Ltd v Revenue and Customs VDT 20-Jan-2006
VALUE ADDED TAX – input tax – promotional scheme – manufacturer and distributor of domestic heating appliances awarding points to installers purchasing its appliances – points redeemable for gifts listed in catalogue -scheme run by marketing company . .
Cited by:
Appeal from – Baxi Group Ltd v Revenue and Customs CA 20-Dec-2007
. .
Lists of cited by and citing cases may be incomplete.
VAT
Updated: 02 June 2022; Ref: scu.247502
