FTTTx (Vat – Supply : Other) VALUE ADDED TAX – Assessments to VAT and HMRC ruling – Discounts paid by Brewers to a company in respect of its own and other publicans’ aggregation of their purchases of beverages – Aggregation used to obtain discounts not disclosed to other publicans – whether a supply by the company to the publicans – yes – Sections 4 and 5 Value Added Tax Act 1994 (‘VATA’) – Appeal dismissed.
Citations:
[2017] UKFTT 234 (TC)
Links:
Jurisdiction:
England and Wales
VAT
Updated: 24 March 2022; Ref: scu.581682
