FTTTx Value Added Tax – Sale of vouchers entitling holders to balloon flights or merchandise, both to be provided by the issuer of the vouchers, up to a cash amount – whether the vouchers were ‘face-value vouchers’ within the meaning of paragraph 1, Schedule 10A VAT Act 1994 – whether the vouchers were ‘single purpose vouchers’ – Appeal allowed
[2014] UKFTT 32 (TC)
Bailii
England and Wales
VAT
Updated: 28 November 2021; Ref: scu.519576
