Lunar Missions Ltd v Revenue and Customs (Vat – Consideration : Vouchers): FTTTx 4 Jan 2018

FTTTx VALUE ADDED TAX – payment for services in advance – tax point – section 6(4) VATA 1994 – whether amounting to prepayment – schedule 10A VATA 1994 – whether for face value voucher – if so, whether single purpose voucher

Citations:

[2018] UKFTT 7 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

VAT

Updated: 03 April 2022; Ref: scu.602937