Judges:
Laddie J
Citations:
[2001] STC 62
Jurisdiction:
England and Wales
Cited by:
Not followed – Total 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 from – Kuwait Petroleum (GB) Ltd v Customs and Excise CA 9-Mar-2001
. .
Lists of cited by and citing cases may be incomplete.
VAT
Updated: 07 May 2022; Ref: scu.247673