VAT – retailer vouchers – VATA, Sch 10A – provision of vouchers to customers free of charge as part of business promotion scheme – whether a right to claim deduction of input tax on acquisitions of vouchers from issuer retailers or intermediaries – arts 167, 168, Principal VAT Directive – whether provision of vouchers free of charge gives rise to an output tax charge – art 3, VAT (Supply of Services) Order 1993, art 26 PVD
References: [2015] UKFTT 641 (TCC), [2016] STI 66, [2016] STC 1143, [2015] BVC 538
Links: Bailii
Jurisdiction: England and Wales
Last Update: 16 October 2020; Ref: scu.558963