VAT – consideration – discounts – whether prompt payment discounts reduce the taxable amount where the discount is not achieved – para 4(1) Sch 6 VAT Act – tour operators – whether package price reduced by prompt payment discounts where not achieved.
Citations:
[2004] UKVAT V18591
Links:
Jurisdiction:
England and Wales
VAT
Updated: 11 June 2022; Ref: scu.199145