VDT VALUE ADDED TAX – INPUT TAX – vouchers (pre 8 April 2003) – sold at less than face value – VAT Act 1994 Sch 6 para 5 – no output tax – input tax deduction by vendor on overheads recoverable? – yes – appeal allowed.
Citations:
[2006] UKVAT V19681
Links:
VAT
Updated: 07 July 2022; Ref: scu.244595
