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 which acquired and distributed the gifts – whether VAT included in marketing company’s invoices to Appellant recoverable input tax – whether marketing company’s services single supply of marketing services or multiple supplies of services and goods – whether goods supplied to installers for third party consideration – no – gifts supplied to Appellant for onward disposal – Sixth VAT Directive arts 5(1), (6), 11(1)(a), 17(1), VATA 1994 ss 24(1), 26(1), Sch 4 paras 1(1), 5 input tax recoverable but Appellant liable to account for appropriate output tax – appeal dismissed


Colin Bishopp (Chairman)


[2006] UKVAT V19431



Cited by:

Appeal fromBaxi 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 . .
At VDTBaxi Group Ltd v Revenue and Customs CA 20-Dec-2007
. .
Lists of cited by and citing cases may be incomplete.


Updated: 05 July 2022; Ref: scu.238960