Judges:
Tuckey, Maurice Kay, LJJ, Sir John Chadwick
Citations:
[2007] EWCA Civ 1378
Links:
Jurisdiction:
England and Wales
Citing:
At VDT – 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 . .
Appeal from – Baxi Group Ltd v HM Revenue and Customs ChD 21-Dec-2006
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 . .
Cited by:
Reference (Baxi) – Loyalty Management UK (Taxation) ECJ 7-Oct-2010
ECJ (prelimiary ruling) Sixth VAT Directive – Taxable amount – Sales promotion scheme – Loyalty rewards scheme allowing customers to earn points from traders and to redeem them for loyalty rewards – Payments made . .
Lists of cited by and citing cases may be incomplete.
VAT
Updated: 12 July 2022; Ref: scu.262928
