Prudential Assurance Company Ltd v Revenue and Customs: VDT 5 Dec 2005

VDT EXEMPTION – supply by The Boots Company plc to the Appellant in connection with a co-branded card scheme under which payment was based on the use of the card – whether exempt as part of the supply of intermediation services or whether taxable as being for the right to participate in the scheme – the former – appeal allowed

Citations:

[2005] UKVAT V19364

Links:

Bailii

Jurisdiction:

England and Wales

VAT

Updated: 04 July 2022; Ref: scu.238103