Romima Ltd and Others v Revenue and Customs (Value Added Tax – Vouchers): FTTTx 4 Dec 2019

VALUE ADDED TAX – vouchers issued by appellants to customers for use in their clubs – VAT treatment of consideration paid by customers – whether security for money and exempt pursuant to Item 1 Group 5 Schedule 9 VATA 1994 – face value vouchers pursuant to Schedule 10A VATA 1994 – whether single purpose vouchers – whether fee charged to dancers on redemption of vouchers is consideration for a supply of taxable services by appellants to dancers – whether fee charged to employees of appellants on redemption of vouchers is consideration for a supply of taxable services by appellants to employees – appeals allowed in part in relation to fees charged to employees

Citations:

[2019] UKFTT 736 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

VAT

Updated: 20 November 2022; Ref: scu.646939