Blackpool Pleassure Beach (Holdings) Ltd v Customs and Excise: VDT 12 Apr 2005

VAT – amusement park operator – market-value vouchers – whether voucher offer by appellant to selected pairs of visitors to one park on payment of pounds 52 for two vouchers including voucher claimed by appellant to be market-value voucher worth pounds 16 for wristband for a single person at another park made for consideration – if so, whether vouchers face-value vouchers or supplied for consideration – appeal dismissed

Citations:

[2005] UKVAT V19014

Links:

Bailii

Jurisdiction:

England and Wales

VAT

Updated: 04 August 2022; Ref: scu.225132