Halifax plc v Commissioners of Customs and Excise: VDT 2001

Citations:

[2001] VATTR 71

Jurisdiction:

England and Wales

Cited by:

Cited – Revenue and Customs v Debenhams Retail Plc CA 18-Jul-2005
The store introduced a system whereby when a customer paid by credit card, the charges made to them for card handling were expressed as a separate amount on the receipt. The store then said that VAT was payable only on the net amount allocated to . .
Lists of cited by and citing cases may be incomplete.

VAT

Updated: 13 May 2022; Ref: scu.229019