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Marks and Spencers Plc v Revenue and Customs: UTTC 27 Jun 2019

VALUE ADDED TAX – promotional offer of three food items for pounds 10 ‘with free wine’ – whether output tax on wine element – whether bespoke retail agreement applied to treat wine as supplied for nil consideration – appeal dismissed

Citations:

[2019] UKUT 182 (TCC)

Links:

Bailii

Jurisdiction:

England and Wales

VAT

Updated: 13 July 2022; Ref: scu.639524

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