Brook Leisure Holdings Ltd v Revenue and Customs: VDT 8 Jun 2005

VALUE ADDED TAX – ‘face value’ vouchers – VATA 1994 Sch 6 para 5 – admission fees to nightclubs – customers receiving vouchers to be offset against cost of admission on subsequent occasion – whether vouchers supplied for consideration or free of charge – true nature of Appellant’s contract with customer – voucher not given in exchange for identifiable consideration – vouchers not ‘face value’ vouchers – customer’s payment immediately taxable – appeal dismissed

Citations:

[2005] UKVAT V19156

Links:

Bailii

Jurisdiction:

England and Wales

VAT

Updated: 21 July 2022; Ref: scu.229562