Customers of the defendants received vouchers to be used to pay for goods at other retailers, and now contended that the taxable amount of its sales of fuel, on which it was liable to pay output tax, was reduced by an amount equal to the value of the vouchers transferred.
Judges:
Mummery LJ, Maurice Kay LJ, Richards LJ
Citations:
[2007] EWCA Civ 987
Links:
Jurisdiction:
England and Wales
VAT
Updated: 12 November 2022; Ref: scu.259916