VALUE ADDED TAX – Supply – Characterisation of supply – Discounts paid by brewers to a company in respect of its own and other publicans’ purchases – Aggregation used to obtain higher discounts – Proportion retained by company not disclosed to publicans – whether properly characterised as a supply of a service by the company to the publicans – yes.
Citations:
[2018] UKUT 189 (TCC)
Links:
Jurisdiction:
England and Wales
VAT
Updated: 22 April 2022; Ref: scu.617299
