Kuwait Petroleum (GB) Ltd v Customs and Excise: ChD 20 Dec 2000

Judges:

Laddie J

Citations:

[2001] STC 62

Jurisdiction:

England and Wales

Cited by:

Not followedTotal UK Ltd v Revenue and Customs Commissioners ChD 3-Nov-2006
The taxpayers awarded gift vouchers to motorists purchasing fuel. They sought to deduct against their liability for VAT the cost of purchasing the vouchers.
Held: The taxpayer’s appeal succeeded. The court did not find the decision in Kuwait . .
Appeal fromKuwait Petroleum (GB) Ltd v Customs and Excise CA 9-Mar-2001
. .
Lists of cited by and citing cases may be incomplete.

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Updated: 07 May 2022; Ref: scu.247673